Income Tax Law -Wealth Tax Act, 1957

WEALTH TAX ACT, 1957, Sixth Edition, a long awaited work, is being published after a gap of over a decade. It exceeds any comparable work as it encapsulates the law of wealth tax in the most authentic and comprehensive manner. The work embodies logical and systematized analysis of the principles of wealth tax law, on one hand, while imparts practical guidance, on the other. Various facets of law have been addressed with precision and clarity accompanied by ample illustrations. The present edition is statutorily updated up to November 2, 2015. It contains case law up to and including (2015) 378 ITR, Part 2 (dated 02-11-2015), and selected cases from other journals. All departmental circulars, notifications and press notes, press releases, guidelines and schemes issued by the CBDT and Ministry of Finance have been included. In addition, relevant rules and forms have also been furnished. Key features • Statutorily updated up to 2nd November 2015 • Includes case law up to and including (2015) 378 ITR, Part 2 • Includes the Wealth Tax Rules, 1957 and Forms • Covers more than 13,000 cases