Description: 

• Bare text of the Income-tax Act with concise legal summary.
• Basic scheme of the sections recapitulated in a simplified language.
• Sections enriched with relevant legislative history.
• Guidance Notes containing relevant case laws, circulars, notifications, clarifications and general points to remember while applying the section.
• References to the relevant rules and forms have been provided at appropriate places. Text of Finance Act, 2010.
• Rates of Income-tax for the last ten years.
• Special rates of Income-tax for the last five years