ISBN 9789351434368,Master Guide to Income Tax - Including Commentary on Finance (No. 2) Act, 2014

Master Guide to Income Tax - Including Commentary on Finance (No. 2) Act, 2014

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ISBN 9789351434368
Publisher

LexisNexis

Publication Year 2015
ISBN-13

ISBN 9789351434368

ISBN-10 9351434362
Binding

Paperback

Number of Pages 650 Pages
Language (English)
Subject

Taxation law

Master Guide to Income Tax Act is a concise commentary on the provisions of the Income-tax Act, 1961. The book attempts to trace the evolution of income tax law in India from 1860 to 1961, provides insights into the taxing powers of the State as laid down in the Constitution of India and discusses concepts crucial to the understanding of income tax law. A comprehensive and integrated commentary on the law, which has gone through numerous contentious amendments over the last fifty years, has been presented in a convenient and easily navigable structure making it a unique presentation. It augments the existing literature on the subject and promises to be a valuable resource for both experienced and aspiring tax professionals. Last but not the least the complementary Companion, covering 8000 and more statutory, and judicially defined, words and phrases, makes the book exclusive and unique.

Special Features
Concise commentary on the provisions of the Income-tax Act, 1961
References have been drawn to select case law to understand the concepts, conflicts and underlying issues in the law
Commentary on the amendments made by the Finance (No. 2 ) Act, 2014
Each chapter is accompanied by :
- List of important circulars
- List of case law for reference
- Statutory scheme of the provisions discussed
Emphasis on thematic presentation
Appropriate use of tables and charts for quick reference
Comprehensive discussion on Transfer Pricing regulations including Domestic Transfer Pricing
Includes discussion on GAAR and DTAA
Complementary Companion, covering 8000 and more statutory, and judicially defined, words and phrases
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