Bharat's Income Tax Act - 32nd Edition

Bharat’s Income Tax Act has served the needs of the professionals, the Income-tax Department and the judiciary for the last over three decades. It is referred and relied upon for its accuracy and authenticity. Bharat’s Income Tax Act, 32nd edition, 2021 contains upto date text as amended by the Finance Act, 2021. The book provides annotations to the periodic statutory amendments reproducing the existing provisions and the provisions as existed prior to the amendments, thus helping the reader to refer to it not only for the current assessment year and the financial year but even years prior thereto. 

Bharat’s Income Tax Act, 32nd edition is unique in several ways, containing information that is exclusively available therein. It is known for the Gist of Departmental Views under each section that embody the CBDT’s views on the interpretation and understanding of the legislative provisions. The ratio decidendi of recent landmark Supreme Court Rulings under the relevant section is another hallmark for which it is widely appreciated. Appendix 2 provides the verbatim relevant provisions of the Finance Act, 2021 for a quick glance of the recent statutory amendments. The book also contains the Securities Transaction Tax and the Commodities Transactions Tax provisions to make it more useful.