Taxmann's Income Tax Act | POCKET – Authoritative Pocket-sized Book on the Income-tax Act, Offering Comprehensive, Updated Content with Easy Navigation | Finance (No. 2) Act 2024

Book excerpt: This book has been widely recognized as the most authoritative content, presented in a convenient pocket-sized paperback format, which provides unmatched convenience without compromising on comprehensive content It is helpful for tax professionals, legal practitioners, academicians, and anyone engaged in applying and interpreting the Income-tax Act, 1961. The Present Publication is the 30th Edition and has been amended by the Finance Act, 2024 and Finance (No. 2) Act, 2024. This book is edited by Taxmann's Editorial Board, with the following noteworthy features: • Comprehensive Coverage o Division One – Income-tax Act, 1961 § The text is thoroughly updated and annotated, reflecting all amendments made by the Finance Act, 2024 and Finance (No. 2) Act, 2024 § Validation Provisions – Key provisions that validate the applicability of certain sections § Subject Index – A well-structured index that allows for quick and easy location of relevant sections and topics. o Division Two – Finance Act, 2024 and Finance (No. 2) Act, 2024 § Text of the Finance Act, 2024 and Finance (No. 2) Act, 2024 • User-Friendly Design and Accessibility o Quick Navigation Features § The book is designed with user convenience in mind. Section numbers are prominently printed in folios, enabling readers to navigate the text swiftly. The comprehensive Table of Contents further enhances the ease of access o Bestseller Legacy § As part of Taxmann's renowned series of bestseller publications, this book continues a legacy of over five decades, trusted by generations of tax professionals and students for its accuracy and reliability o Six Sigma Quality Assurance § Adhering to the Six Sigma methodology, the book is reviewed to achieve the highest benchmark of 'Zero Error,' making it one of the most reliable references in the field of Direct Taxes