The Present Publication is the 68^th Edition and has been amended by the Finance Act 2023. This book is edited by Taxmann's Editorial Board, with the following noteworthy features:

• [Coverage] of this book includes:
• Division One – Income-tax Act, 1961
• Arrangement of Sections
• Text of the Income-tax Act, 1961, as amended by the Finance Act, 2023
• Appendix
• List of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act
• Text of provisions of Allied Acts/Circulars/Regulations referred to in Income-tax Act
• Validation Provisions
• Subject Index
• Division Two – Finance Act, 2023
• Text of the Finance Act, 2023
• [Annotations] under each section shows:
• Relevant Rules & Forms
• Relevant Circulars & Notifications
• Date of enforcement of provisions
• Allied Laws referred to in the section
• [Legislative History of Amendments] since 1961
• Comprehensive Table of Contents
• [Quick Navigation] Relevant section numbers are printed in folios for quick navigation
• [Bestseller Series] Taxmann's series of bestseller books for more than five decades
• [Zero Error] Follows the six-sigma approach to achieve the benchmark of 'Zero Error'