Master Guide to Income Tax Act is a concise commentary on the provisions of the Income-tax Act, 1961. The book attempts to trace the evolution of income tax law in India from 1860 to 1961, provides insights into the taxing powers of the State as laid down in the Constitution of India and discusses concepts crucial to the understanding of income tax law. A comprehensive and integrated commentary on the law, which has gone through numerous contentious amendments over the last fifty five years, has been presented in a convenient and easily navigable structure making it a unique presentation. It augments the existing literature on the subject and promises to be a valuable resource for both experienced and aspiring tax professionals.
About the Author
TG Suresh is presently Senior Partner of Suresh & Balaji, Chartered Accountants. A Chartered Accountant, Cost Accountant and Company Secretary, he has over 27 years of hands-on experience in direct tax, international tax as well as in foreign exchange laws. He is a faculty to the Maruti Coaching, Chennai, and also a visiting faculty for income-tax in various branches of ICAI, ICSI and ICMAI. He has been a faculty for the ITOs at the National Academy of Direct Taxes, Chennai, and was also a special invitee to the Budget Recommendation Committee of the ICAI (SIRC). He has presented papers in various forums of the ICAI, ICMAI, Association of Chartered Accountants, CA Study Circle, Chennai, Madras Chamber of Commerce, Sindhi Chamber of Commerce, Hire Purchase Association, Society of Auditors and other professional bodies. He has several published books and articles in professional journals and business newspapers to his credit. He is a co-opted member of international taxation committee of ICAI and direct tax committee of SIRC of ICAI. He is a co-coordinator for intensive work shop conducted by the ICAI for2014 and 2016.