MASTER GUIDE TO INCOME TAX INCLUDING COMMENTARY ON FINANCE (NO. 2) ACT, 2014

Master Guide to Income Tax is a concise commentary on the provisions of the Income-tax Act, 1961. The book attempts to trace the evolution of income tax law in India from 1860 to 1961, provides insights into the taxing powers of the State as laid down in the Constitution of India and discusses concepts crucial to the understanding of income tax law. A comprehensive and integrated commentary on the law, which has gone through numerous contentious amendments over the last fifty years, has been presented in a convenient and easily navigable structure making it a unique presentation. It augments the existing literature on the subject and promises to be a valuable resource for both experienced and aspiring tax professionals. Last but not the least the complementary Companion, covering 8000 and more statutory, and judicially defined, words and phrases, makes the book exclusive and unique.