Income Tax Act

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

(a) The Finance Act, 2021

(b) The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020 The noteworthy features of the book are as follows:

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

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

(c) [Legislative History of Amendments], since 1961

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

(e) Comprehensive Table of Contents

(f) [Quick Navigation] Relevant Section Numbers are printed in Folios for Quick Navigation (g) Annotation under each section shows:

(i) Relevant Rules & Forms

(ii) Relevant Circulars & Notifications

(iii) Date of enforcement of provisions (iv) Allied Laws referred to in the Section

(h) The contents of the book are as follows:

(i) Division One – Income-tax Act, 1961 (1) Arrangement of Sections

(2) 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

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

(4) Subject Index

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

(1) Text of the Finance Act, 2021

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

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