This book provides a comprehensive analysis of Income Tax and Wealth Tax along with relevant legal provisions. The present edition of the book has been thoroughly revised on the basis of the following:
· The Income Tax Act, 1961 as amended up-to-date
· The Income Tax Rules, 1962 as amended up-to-date
· The Finance Act, 2013 as applicable for the Assessment Year 2014-15
· Circular and Notification issued by CBDT up to April, 2014
Latest case laws on the subject matter
The book shall serve as an excellent academic reference for students of law, academicians and researchers having interest in this branch of law.