|This book provides a comprehensive analysis of Income Tax and Wealth Tax along with relevant legal provisions. The present edition of the book has been thoroughly revised on the basis of the following:
· The Income Tax Act, 1961 as amended up-to-date
· The Income Tax Rules, 1962 as amended up-to-date
· The Finance Act, 2013 as applicable for the Assessment Year 2014-15
· Circular and Notification issued by CBDT up to April, 2014
· Latest case laws on the subject matter
The book shall serve as an excellent academic reference for students of law, academicians and researchers having interest in this branch of law.