This publication provides the annotated text of the Income-tax Act, 1961, in its most authentic, amended, and updated format, incorporating changes up to the Finance Act, 2021. Authored by Taxmann, a recognized authority in tax and corporate law publications, this pocket edition serves as a crucial reference for legal professionals, students, and taxpayers. It meticulously details the provisions of the Income-tax Act, 1961, as modified by key legislative amendments, ensuring users have access to the most current legal framework.

This pocket edition of the Income-tax Act, 1961, from Taxmann is presented as an authoritative and up-to-date resource, essential for anyone needing to consult the current legal provisions. Its meticulous annotation and inclusion of recent amendments by the Finance Act, 2021, position it as a reliable tool for legal and financial practitioners. The inclusion of the Finance Act, 2021, and other relevant legislative updates ensures its utility for the current fiscal year.