Sampath Iyengar’s Law of Income Tax – 10 Volume Set | Bharat

Sampath Iyengar’s Law of Income Tax is one of the most authoritative and comprehensive commentaries on Indian income tax law, covering every aspect of direct taxation, statutory provisions, case laws, and procedural intricacies. This 10-volume set is an essential reference for tax professionals, chartered accountants, legal practitioners, corporate entities, and academicians dealing with income tax law in India.

First published decades ago, this treatise has been continuously updated and revised to reflect the latest amendments, landmark Supreme Court and High Court rulings, CBDT circulars, and evolving tax policies. It offers an in-depth section-wise commentary on the Income Tax Act, 1961, along with analysis of international taxation, transfer pricing, corporate taxation, and judicial precedents.

Key Features:

• Comprehensive Analysis of the Income Tax Act, 1961

• Section-wise commentary with cross-references to relevant rules, case laws, and tribunal decisions.

• Covers all major aspects, including income computation, deductions, exemptions, tax planning, and compliance.

• Discusses the Finance Act amendments and their implications on taxation.

• Extensive Case Law Compilation

• Includes landmark judgments from the Supreme Court, High Courts, and Income Tax Appellate Tribunals (ITAT).

• Analyzes judicial trends and their impact on tax interpretation and application.

• International Taxation & Transfer Pricing

• Detailed coverage of Double Taxation Avoidance Agreements (DTAAs), Base Erosion and Profit Shifting (BEPS), and OECD guidelines.

• Examines cross-border transactions, foreign tax credits, and tax treaties.

• Corporate Taxation & Business Income

• Insights into taxation of companies, partnership firms, LLPs, and startups.

• Analysis of Minimum Alternate Tax (MAT), Dividend Distribution Tax (DDT), and taxation of digital economy transactions.

• Procedural Aspects & Compliance Guidelines

• Covers tax audits, assessments, appeals, penalties, and prosecution provisions.

• Step-by-step guidance on filing returns, scrutiny assessments, and rectification procedures.

• Capital Gains, Exemptions & Deductions

• Explains taxation on capital gains, business profits, and real estate transactions.

• Discusses various deductions under Sections 80C, 80D, 80G, and others.

• Updated with the Latest Finance Act Amendments

• Incorporates recent amendments affecting individual taxpayers, corporate taxation, and GST interplay.

• Covers CBDT circulars, notifications, and policy changes impacting direct taxes.

Why This Book?

• Authoritative & Exhaustive – A must-have for in-depth tax law research.

• Covers Practical & Theoretical Aspects – Balances academic discussion with real-world application.

• Up-to-Date with Recent Developments – Essential for staying ahead in the dynamic field of tax law.

• A Vital Resource for Tax Professionals & Academicians – Recommended for CA, CS, CMA, legal professionals, and students preparing for competitive tax examinations.

Sampath Iyengar’s Law of Income Tax (10 Volume Set) is an indispensable guide for mastering direct tax laws in India. Now available at The BigBooks Store.