Law & Practice of Income Tax by Pithisaria & Pithisaria (Set of 3 Vols.)

Income-tax Act – Section-wise Commentary | 1st Edition | 2022

Taxmann's flagship section-wise commentary on Income-tax Act is also the most updated and amended. It is presented in a structured, integrated, interconnected, and short & concise format. This book exemplifies Taxmann's legacy of 60+ years and the unmatched 35 years' experience of Mr. M.K. Pithisaria.

This book is helpful for tax practitioners dealing with Income-tax, International Tax, Transfer Pricing and related areas.

About the Present Publication

The Present Publication is the 1st Edition, amended by the Finance Act 2022 and updated till 14th July 2022. This book is authored by Adv. M.K. Pithisaria & CA Abhishek Pithisaria.

Key Features of the Book:

• Flow of the Commentary:
  • The content of each operative Section starts with the Section portion
  • Followed by the relevant Rule to that Section, if any
  • Followed by the commentary portion under the central heading Comments
• Integrated Commentary: Cohesively integrates the following:
  • Income-tax Act, 1961
  • Income-tax Rules, 1962
  • Notifications, Circulars, Instructions, etc. issued by the Central Board of Direct Taxes (CBDT) and the Central Government
  • International literature on International Tax & Transfer Pricing
• Interconnected Commentary:
  • Aims to help the reader comprehend the law logically, effectively and efficiently
  • Para numbering and broad subject headings are provided in the commentary on every Section, allowing quick navigation to the relevant portion
  • Each volume provides a detailed alphabetic subject index and list of cases to help locate the relevant discussion instantly
• Comprehensive Commentary:
  • Explains every provision's critical aspects and principles with judicial pronouncements, circulars, notifications, practical insights and illustrations
  • Covers international literature on various aspects, including the UN Model Tax Convention 2021, OECD TP Guidelines and Expert Committee's Report on GAAR