Sampath Iyengar’s Law of Income Tax is the most respected and exhaustive commentary on Indian income tax law. Spanning multiple volumes, it offers detailed section-wise analysis, legislative history, amendments, and landmark judicial interpretations. The work is relied upon by courts, senior advocates, and tax professionals for its depth, accuracy, and authoritative commentary. The 13th Edition reflects updated law and continues to remain an indispensable classic in direct tax jurisprudence.








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