Income Tax Section Wise Commentary and Analysis of Recent Developments | Vivek Jalan & Giridhar Dhelia | Edition December 2024 | In 3 Volumes

Includes an Exhaustive Digest containing:

1. In Part A Ready Reference and exhaustive Charts on Income Chargeable to PGBP & Deductions thereon; Updated Depreciation Rates; Clause wise Analysis of Form 3CD; Clause wise chart on Transactions which are not regarded as transfer u/s 47; One Glance Summary of Various exemptions available in respect of Capital Gains, deductions under 80's Section, Determination of tax in certain special cases under commentary to Section 115AC; Chart on TDS; Chart on penalties and prosecutions, etc.

2. In Part B - Digest on Analysis of various recent developments

3. In Part C Digest on Section-wise Case Laws