General Edition for All Universities Incorporating the provisions of The Finance Act, 2023 and The Income Tax Act, 1961 as amended up-to-date Also includes Significant Direct Tax Amendments upto June 2023 At a Glance. The present 44th edition of the book has been thoroughly revised in the light of the amendments made by The Income Tax Act, 1961; The Income Tax Rules, 1962, (as amended up-to-date);