Direct Taxes Law & Practice – Professional Edition is one of the most trusted and bestselling commentaries on Income-tax Act. The Present Publication is the 64th Edition, authored by Dr. V.K. Singhania & Dr. Kapil Singhania, incorporates all the amendments made by the following: The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act,2020 The Finance Act, 2020 The salient features of this book are as follows: In-depth analysis of all provisions of Income-tax Act with relevant Rules, Judicial Pronouncements, Circulars and Notifications Illustrations on all the complex provisions Frequently asked questions for complex provisions Gist of all Circulars and Notifications which are in-force Digest of all Landmark Rulings by the Apex court, High Courts, and Tribunals