INCOME TAX COMMENTARY SECTION WISE AND ANALYSIS OF RECENT DEVELOPMENTS IN 3 VOLUMES BY VIVEK JALAN
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Description
● All Sections of Income Tax Act 1961 (updated till Finance Act No.2 of 2024) with footnotes containing the amendments made to the Section and the post amended Section.
● Section-wise Commentary.
● One-glance view of various related provisions including charts for certain specific issues like TDS provisions, NRI provisions, penalty and prosecution provisions, depreciation rates, summary all provisions related to PGBP, Clause wise chart of Form 3CD, Clause wise chart on Transactions which are not regarded as transfer u/s 47 under commentary to Section 47, One Glance Summary of Various exemptions available in respect of Capital Gains, One Glance Summary of Various deductions under 80’s Section is under commentary to Section 80C & 80CCC, etc.
