It is user-friendly and provides information in a concise manner. It is a comprehensive and critical study of the law relating to income-tax.. Even the last minute changes in the law have been incorporated in the book and it is, therefore,the latest and most up-to-date book for the Assessment Year 2023-24. Further, the amendments made by the Finance Act, 2022 has been given at appropriate places in the book.The Highlights of Amendments made by the Finance Act 2022 has also been given in the beginning of the book to facilitate a quick glance to the readers about the latest. All important case-laws and circulars/notifications have been incorporated. It contains selected problems from the examinations of ICAI, ICMAI and ICSI. Selected problems from the examinations of all the three Professional Institutes viz. ICAI, ICSI and ICMAI have been included with solutions as per the law applicable for Assessment Year 2023-2024. Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most up-to-date book for the Assessment Year 2023-2024. The amendments made by the Finance 2022 have been incorporated at appropriate places in the book. The Highlights of Amendments made by the Finance 2021 have also been given in the beginning of the book to facilitate a quick glance to the readers about the latest. The book will be useful for the Professionals, Income-Tax Department Personnel, students pursuing Professional Courses (like CA, CS, CMA, LL.B., Management Courses, etc.), Universities and for the examinations of the Income-Tax Department. There are more than 500 Illustrations, Examples, and Selected Problems from Professional Examinations which helps student to understand the provisions of Income Tax Act and its practical applicability more clearly. The book, at the end contains CA-Final Question Papers for the last few years, with answers to practical questions (answers being given as per the law applicable for AY 2023-2024). The book is based on both Old and New syllabus of ICAI for CA-Final course