Highlights of this Book
• A comprehensive and critical study of the law relating to Income-tax written in a unique, simple, easy to understand language that enables a quicker grasp for the reader. The book is “user-friendly” and provides information in a concise manner to save valuable time of the readers so that, they may refer, whatever required, to the desired case law or relevant circular, etc. on the subject.
• Each proposition is supported by decisions of the Supreme Court and the High Courts and also the relevant circulars of Central Board of Direct Taxes.
• Recent and Important case laws have been included.
• Selected problems from the examinations of all the three Professional Institutes viz. ICAI, ICSI and ICMAI have been included with solutions as per the law applicable for Assessment Year 2018-2019.
• Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most upto-date book for the Assessment Year 2018-2019. The amendments made by the Finance Act, 2017 have been incorporated at appropriate places in the book. The Highlights of Amendments made by the Finance Act, 2018 have also been given in the beginning of the book to facilitate a quick glance to the readers about the latest.
• The book will be useful for the Professionals, Income-Tax Department Personnel, students pursuing Professional Courses (like CA, CS, CMA, LL.B., Management Courses, etc.), Universities and for the examinations of the Income-Tax Department.
• There are more than 500 Illustrations, Examples, and Selected Problems from Professional Examinations which helps student to understand the provisions of Income Tax Act and its practical applicability more clearly.
• The book, at the end contains CA-Final Question Papers for the last few years, with answers to practical questions (answers being given as per the law applicable for AY 2018-2019).
• The book is based on both Old and New syllabus of ICAI for CA-Final course