Authoritative Treatise: Established as a comprehensive and authoritative treatise on income tax law by Chaturvedi.
Updated Edition: The 8th edition (2024) includes the latest legislative amendments up to the Finance Act, 2023.
Extensive Coverage: Incorporates over 100,000 judicial pronouncements from the Supreme Court of India, various High Courts, and select foreign courts.
Detailed Analysis: Provides precise analysis of income tax law principles, constitutional provisions, and interpretation of statutes.
International Taxation: Covers concepts of international taxation, transfer pricing, with reference to OECD and UN Model Tax Conventions.
Practical Guidance: Includes circulars, notifications, guidelines from the Central Board of Direct Taxes and Ministry of Finance.
Allied Laws: Analyzes allied laws in context with the Income Tax Act, 1961, along with relevant judicial pronouncements.
Annexures and Resources: Each chapter includes annexures with updated texts of relevant rules, DTAA articles, and more.
Complementary Pen Drive: Volume 11 includes a pen drive with commentary on omitted and inoperative sections since assessment year 2010-11.
Publisher: Published by Lexis Nexis, ensuring authoritative and reliable content.