About Sampath Iyengar’s Law of INCOME TAX (In 9 vols.) [Complete Set Ready] [Vol. 9: Containing Commentary on Wealth Tax Act, 1957] Sampath Iyengar’s commentary on the Income-tax Act, 1961 is a treasure-house of wisdom occupying the envious stature of being the most authoritative and reliable commentary on the subject. Covering nearly 20,000 pages, it is a ONE-STOP REFERENCE WORK of encyclopaedic research — unparallelled and unsurpassed for over 60 years now. It is an indispensable tool for tax planning, consultancy, advocacy, concept, law, practice and procedure. It is complete in all respects – containing upto date STATUTE, CASE-LAW, CIRCULARS, CLARIFICATIONS, NOTIFICATIONS, etc.It has maintained its reputation as a commentary, exhaustive and encyclopaedic in its sweep and as a veritable warehouse of all the available information on the subject, besides carrying critical and in-depth comments. It has been found indispensable for understanding the tax implications of any business decision serving as an invaluable guide and a library by itself for lawyers, consultants, practitioners and tax administrators for effective advocacy in presentation of their case at all levels, dealing not only with mere statute and precedents, but also with concepts necessary for better understanding of law. It contains critical comments, besides what is necessary and useful for practice, highlighting procedures and airing departmental views with all the Circulars on the subject including reference to useful precedents from the Tribunal and in allied laws like sales-tax and central excise.The earlier editions have had the privilege of patronage from the profession of chartered accountants, tax practitioners, consultants, advisors, advocates, company executives, tax administrators and judiciary. No effort is spared in the present edition to maintain the reputation, which this book has gained in the field of income-tax law for the past sixty years and more.