Master Guide To Income Tax Act with Supplement

Analysis of all Statutory and Judicial changes in the Income-tax Act | Ready-Referencer for All-Important Procedural Aspects of the Act
  • Edition : 30th Edition 2020
  • Date of Publication : May 2020
  • ISBN No.: 9789389921823
  • Binding : Paperback
  • No. Of Pages : 2144
  • Weight (Kgs) : 2.16
INR 2545 | USD 90
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This is a unique book which provides Analysis of all Statutory and Judicial changes in the Income-tax Act. It also provides a Ready-Referencer for All-Important Procedural Aspects of the Act.


The Present Publication is the 30th Edition with the following coverage:

  • Division 1: Section-wise commentary on changes made by the Finance Act, 2020 and Taxation and Other Laws (Relaxation of Certain Provisions) Act, 2020
  • Division 2: Income-tax Practice Manual
    • Tabular presentation of all key provisions of the Act, i.e.,
      • Tax-Free Incomes,
      • Deductions & Allowances,
      • Periods of Limitation,
      • Penalties, and
      • Prosecutions
    • Analysis of all procedural aspects of the Act, i.e.,
      • TDS,
      • TCS,
      • Returns,
      • Assessments,
      • Advance-tax,
      • Interest,
      • Refunds
  • Division 3: Gist of all Circulars & Notifications which are in-force
  • Division 4: Digest of all Landmark Rulings by the Apex Court, High Courts, and Tribunals

Supplement to Master Guide to Income-tax Act

The Taxation and Other Laws (Relaxation and Amendment of Certain Provisions) Act, 2020, has inserted or amended 39 Sections of the Income-tax Act, 1961. This supplement to Master-Guide to Income-tax Act provides all amended and newly inserted Sections along with commentary

This book incorporates the following:

  • Change in the due dates of various compliances;
  • Reduction in the rates of TDS/TCS
  • Clarifications regarding amended provisions of residential status;
  • Faceless proceedings;
  • Restoration and deferment of certain provisions relating to trusts;
  • Exemptions and deductions;
  • Taxation of Alternative Investment Funds (AIFs); and
  • Reduced rates of surcharge on dividend income in case of FPIs.
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