Income Tax Act 

 66th Edition march 2021

Description

Taxmann’s Income Tax Act covers the annotated text of the Income-tax Act, 1961, in the most authentic, amended & updated format.

The Present Publication is the 66^th Edition & Updated till the following:

The Finance Act, 2021

The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

The noteworthy features of the book are as follows:

[Bestseller Series] Taxmann’s Bestseller Book for more than Five-Decades

[Zero Error] Follows the Six Sigma Approach to achieve the Benchmark of ‘Zero Error’

[Legislative History of Amendments], since 1961

[Relevant provisions of all other allied laws] referred to in the Income-tax Act

Comprehensive Table of Contents

[Quick Navigation] Relevant Section Numbers are printed in Folios for Quick Navigation

Annotation under each section shows:

Relevant Rules & Forms

Relevant Circulars & Notifications

Date of enforcement of provisions

Allied Laws referred to in the Section

The contents of the book are as follows:

Division One – Income-tax Act, 1961

Arrangement of Sections

Text of the Income-tax Act, 1961 as amended by the Finance Act, 2021 and Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Appendix: Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act

Subject Index

Division Two – Finance Act, 2021 & Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Text of the Finance Act, 2021

Text of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020

Notifications issued under Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020