For more than five decades, Chaturvedi and Pithisaria’s Income Tax Law has carved a niche for itself as an authoritative and extensive treatise on income tax law. This work embodies systematised and articulate analysis of the principles of income tax law on one hand, while imparting practical guidance on the other. Various facets of the law have been addressed with precision, accompanied by ample illustrations, wherever required.

This eighth edition has been thoroughly revised and revamped, making it an essential reference for professionals, tax authorities, Judiciary, etc., owing to its meticulous approach and distinguished exposition of the principles of income tax law.

Key Features:

• Up to date coverage of all legislative amendments up to the Finance Act, 2023 and the Income-tax (Twentieth Amendment) Rules,2023
• Includes more than 1,00,000 judicial pronouncements and decisions delivered by the Supreme Court of India, various High Courtsin India, and select Foreign Courts
• Discusses the general and relevant constitutional provisions pertaining to income tax law, as well as the provisions relating to theInterpretation of Statutes
• Each chapter includes a concise and crisp introduction of the sections contained therein, along with their relevant rules
• Incorporates circulars, notifications, schemes, instructions, guidelines, etc., issued by the Central Board of Direct Taxes and theCentral Government through the Ministry of Finance
• Discusses in detail almost all the concepts relating to international taxation, transfer pricing, etc., with reference to the OECDModel Tax Convention and the UN Model Tax Convention
• Authoritative text of allied laws has been analyzed in the relevant context of the 1961 Act, along with necessary judicial pronouncements
• Annexures to each chapter, inter alia, provide updated texts of the relevant rules of the Income Tax Rules, 1962, the relevant Articles of the Double Taxation Avoidance Agreements (DTAAs) along with judicial pronouncements, and certain relevant provisions of other allied and/or analogous laws, rules, regulations, etc.
• Pen drive, included in Volume 11, contains commentary of omitted sections, as well as those sections which have become inoperative (but yet not omitted) for and from assessment year 2010-11, a reference of which would be found at relevant place in the treatise