Also Incorporating Comprehensive Commentary on
- Determination of Disallowance unde section 14A
- TDS Rules
- Valuation of Perquisites
- Transfer Pricing Provisions
- Depreciation Provisions
This is being an illustrated Rule-wise commentary on Income Tax Rules, though text of statutory Forms is not given (for that one has to refer ‘Income Tax Rules’ which is published separately). This book has added features of case-law, CBDT’s circulars and clarifications, illustrations, etc. Special emphasis is given on Valuation of Perquisites under revised Rules and TDS provisions.