Authoritative Treatise: Recognized for over five decades, Chaturvedi and Pithisaria’s Income Tax Law is a comprehensive and authoritative reference on income tax law.
Updated Edition: The 8th edition (2024) has been thoroughly revised and updated to include legislative amendments up to the Finance Act, 2023, and the Income-tax (Twentieth Amendment) Rules, 2023.
Extensive Coverage: Covers more than 100,000 judicial pronouncements and decisions from the Supreme Court of India, various High Courts, and select foreign courts.
Detailed Analysis: Offers systematic and articulate analysis of the principles of income tax law, addressing various facets of the law with precision and ample illustrations.
Practical Guidance: Each chapter provides a concise introduction to the sections covered, along with relevant rules. It incorporates circulars, notifications, schemes, and guidelines issued by the Central Board of Direct Taxes and the Central Government.
International Taxation: Discusses in detail concepts related to international taxation and transfer pricing, with references to the OECD Model Tax Convention and the UN Model Tax Convention.
Allied Laws: Analyzes authoritative texts of allied laws within the context of the Income Tax Act, 1961, supported by necessary judicial pronouncements.
Annexures and Resources: Each chapter includes annexures providing updated texts of relevant Income Tax Rules, DTAA articles, and related provisions of other laws, rules, and regulations.
Complementary Pen Drive: Volume 11 includes a pen drive with commentary on omitted sections and those sections that have become inoperative (but yet not omitted) since the assessment year 2010-11.
Publisher: Published by Lexis Nexis, ensuring the content is authoritative and reliable.