Statutory and schematic provisions are critically analysed and discussed with practicing eloquence and helping hand in mind. This publication, in its second revised edition, would be a catalyst covering old and new faceless procedure of assessments, rectifications and e-advance rulings for tax law practitioners, tax managers and administrators, students and scholars in their further administrative, legal and research pursuits. Relevant provisions of law and procedure are given in Appendices for easy reference.
Authors: R.P. Garg, Sunita Garg
R.P. Garg has been a continuous source of contributing papers in seminars and tax journals on International and Indian tax laws. He has been the co-author of books on Indian GAAR, Taxation of Non-residents, International Law, Law of Tax Treaties, Practice and Procedure before ITAT, National Company Law Appellate Tribunal, students series on income tax, Limitation & Arbitration and Gift tax laws.
R.P. Garg has been the Chairman of the Chamber of Tax Consultants, Delhi Chapter for consecutive two years and contributed his experience in spreading knowledge and as Past Chairman thereafter for another two years.