Authoritative Treatise: Renowned for over five decades as an authoritative and extensive treatise on income tax law by Chaturvedi and Pithisaria.

Updated Edition: The 8th edition (2024) has undergone thorough revision and updates, incorporating legislative amendments up to the Finance Act, 2023.

Extensive Coverage: Includes analysis of more than 100,000 judicial pronouncements from the Supreme Court of India, various High Courts in India, and select foreign courts.

Detailed Analysis: Offers systematic and articulate analysis of income tax law principles, encompassing constitutional provisions and interpretation of statutes.

Practical Guidance: Each chapter includes a concise introduction to covered sections, complemented by relevant rules. It integrates circulars, notifications, guidelines from the Central Board of Direct Taxes and Ministry of Finance.

International Taxation: Extensive discussion on concepts of international taxation, transfer pricing, with reference to OECD Model Tax Convention and UN Model Tax Convention.

Allied Laws: Analyzes allied laws within the framework 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.