Authoritative Treatise: Renowned for over five decades as an authoritative and extensive treatise on income tax law by Chaturvedi.
Updated Edition: The 8th edition (2024) has been thoroughly revised and updated with legislative amendments up to the Finance Act, 2023.
Extensive Coverage: Includes analysis of over 100,000 judicial pronouncements from the Supreme Court of India, various High Courts, and select foreign courts.
Detailed Analysis: Provides systematic and articulate analysis of income tax law principles, including constitutional provisions and interpretation of statutes.
Practical Guidance: Each chapter offers a concise introduction to covered sections, along with relevant rules. It incorporates circulars, notifications, guidelines from the Central Board of Direct Taxes and Ministry of Finance.
International Taxation: Discusses concepts of international taxation, transfer pricing, with reference to OECD and UN Model Tax Conventions.
Allied Laws: Analyzes allied laws in the context of the Income Tax Act, 1961, supported by relevant judicial pronouncements.
Annexures and Resources: Each chapter includes annexures with updated texts of relevant Income Tax Rules, DTAA articles, and other related provisions.
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.