For more than five decades, Chaturvedi and Pithisaria’s Income Tax Law has carved a niche for itself as an authoritative and extensive treatise on the income tax law. This work embodies a systematized and articulative analysis of the principles of income tax law on the one hand while imparting practical guidance on the other. Various facets of the law have been addressed with complete precision, accompanied by ample illustrations, wherever required. This eighth edition has thoroughly been revised, revamped, and overhauled, making it an essential reference for professionals, tax authorities, Judiciary, etc., owing to its meticulous approach and distinguished exposition of the principles of income tax law.

This Set is in 11 vols
Volumes 1 to 5 will be released in December 2023*
Volumes 6 to 11 will be released in Jan 2024*

Vol 1: Sec 1 to 9(1)(i)
Vol 2: Sec 9(1)(ii) to 9B
Vol 3: Sec 10 to 14A
Vol 4: Sec 15 to 40
Vol 5: Sec 40A to 59

Key Features:

• Up-to-date coverage of all the legislative amendments up to the Finance Act, 2023, and the Income-tax (20th Amendment) Rules, 2023
• Includes more than 1,00,000 judicial pronouncements and decisions delivered by the Supreme Court of India, various High Courts in India, and select Foreign Courts.
• Discusses the general and relevant constitutional provisions pertaining to income tax law, as well as the provisions relating to the interpretation of statutes.
• Each chapter includes a concise and crisp introduction of the sections contained therein, along with their relevant rules.
• Incorporates circulars, notifications, schemes, instructions, guidelines, etc., issued by the Central Board of Direct Taxes and the Central Government through the Ministry of Finance, from time to time.
• Discusses in detail almost all the concepts relating to international taxation, transfer pricing, etc., with reference to the OECD Model Tax Convention and the UN Model Tax Convention.
• Authoritative text of allied laws has been analyzed in the relevant context of the 1961 Act, along with necessary judicial pronouncements
• Annexures to each chapter, inter alia, provide updated texts of the relevant rules of the Income Tax Rules, 1962, updated texts of the relevant Articles of the Double Taxation Avoidance Agreements (DTAAs), along with judicial pronouncements and updated texts of certain relevant provisions of other allied and/or analogous laws, rules, regulations, etc.
• Pen drive, included in Volume 11, contains commentary of omitted sections, as well as those sections which have become inoperative (but yet not omitted) for and from assessment year 2010-11, a reference of which would be found at relevant place in the treatise
• Annexures to each chapter, inter alia, provide updated texts of the relevant rules of the Income Tax Rules, 1962; updated texts of the relevant Articles of the Double Taxation Avoidance Agreements (DTAAs) along with judicial pronouncements and updated texts of certain relevant provisions of other allied and/or analogous laws, rules, regulations, etc.
• Pen drive, included in Volume 11, contains commentary of omitted sections as well as those sections which have become inoperative (but yet not omitted) for and from assessment year 2010-11, a reference of which would be found at relevant place in the treatise.