The distinctive features of this book are :-

• Coverage of the Income-tax Act, 1961, as amended by the Finance (No.2) Act, 2009;
• Coverage of recent amendments by the Finance (no.2) Act, 2009 in bold-bold italic;
• Coverage of annotations as to the amendments in the footnotes along with the date on which the concerned amendment comes into force;
• Exclusion of the outdated/ineffective provisions of the law, so that the students get only the relevant provisions of the present law.