- Author(s): A.N. Aiyar
- Publisher: Company Law Institute of Indian Pvt Ltd
- Edition: 58 Ed June 2021
- ISBN 13 9788195302840
- Approx. Pages 1752 + Contents
- Format Paperback
- Approx. Product Size 24 x 16 cms
- Delivery Time Normally 7-9 working days
- Shipping Charge Extra (see Shopping Cart)
Containing full text of the Income Tax Act, 1961
As Amended up-to-date with explanatory notes
Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020
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Description
The house of ITR is happy to bring out its annual publication, A.N. AIYAR'S INDIAN TAX LAWS 2021, containing in full the text of the Income-tax Act, 1961 as amended up to date, with notes on the amendments. We have included this year the text of the Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020. The short notes of select Supreme Court case law under the relevant sections have been brought up to date as has the synopsis of general principles laid down by the Supreme Court. We trust that A.N. AIYAR'S INDIAN TAX LAWS 2021 will be useful to our esteemed readers. We invite our readers to write in with their suggestions and comments.
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Contents
Introduction
General Principles
1. Chronological list of Amendment Acts
2. Arrangement of sections of the Income-tax Act, 1961
3. Income-tax Act, 1961 (with notes)
4. Taxation and Other Laws (Relaxation of Certain Provisions) Ordinance, 2020
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Author Details
A.N. Aiyar