This book provides comprehensive coverage of the Income-tax Act, 1961, detailed annotations, cross-references, and history of amendments since 1961. It is designed for ease of use, features a well-structured index, and adheres to Six Sigma quality standards, making it a reliable and trusted resource for over five decades. As a cornerstone for tax professionals, legal practitioners, and academicians, this edition is updated to incorporate the latest amendments from the Finance Act, 2024, and Finance (No. 2) Act, 2024.