Income Tax Law Vol 6 (Sections 60 to 86A) | Chaturvedi & Pithisaria | Edition 8th | Lexis Nexis Publications | 2024 Edition

?? Income Tax Law Vol 6 (Sections 60 to 86A) ??

Introducing the 8th edition of the highly acclaimed book, "Income Tax Law Vol 6 (Sections 60 to 86A)" by renowned authors Chaturvedi & Pithisaria. Published by Lexis Nexis Publications, this comprehensive guide is your ultimate resource for understanding and navigating through the intricacies of income tax law.

?? In this edition, you will find an updated and in-depth analysis of sections 60 to 86A of the Income Tax Act, providing you with a clear understanding of the legal provisions, their interpretation, and their practical implications. With the ever-evolving tax landscape, this edition ensures that you stay up-to-date with the latest changes and amendments.

Key Features:

• Up to date coverage of all legislative amendments up to the Finance Act, 2023 and the Income-tax (Twentieth Amendment) Rules,2023
• Includes more than 1,00,000 judicial pronouncements and decisions delivered by the Supreme Court of India, various High Courtsin India, and select Foreign Courts
• Discusses the general and relevant constitutional provisions pertaining to income tax law, as well as the provisions relating to theInterpretation of Statutes
• Each chapter includes a concise and crisp introduction of the sections contained therein, along with their relevant rules
• Incorporates circulars, notifications, schemes, instructions, guidelines, etc., issued by the Central Board of Direct Taxes and theCentral Government through the Ministry of Finance
• Discusses in detail almost all the concepts relating to international taxation, transfer pricing, etc., with reference to the OECDModel Tax Convention and the UN Model Tax Convention
• Authoritative text of allied laws has been analyzed in the relevant context of the 1961 Act, along with necessary judicial pronouncements
• Annexures to each chapter, inter alia, provide updated texts of the relevant rules of the Income Tax Rules, 1962, the relevant Articles of the Double Taxation Avoidance Agreements (DTAAs) along with judicial pronouncements, and certain relevant provisions of other allied and/or analogous laws, rules, regulations, etc.