Sampath Iyengar's Law of Income Tax : A Commentary on the Income-Tax Act, 1961- Vol-1 / A. C. Sampath Iyengar, foreward by D. Y. Chandrachud and revised by H. Padmchand Khincha and K. K. Chythanya

It includes Foreword, Preface, Testimonials, Contents, and Subject Index etc.

Table of Contents:
Volume 1
INTRODUCTION
PRINCIPLES OF CONSTRUCTION
General Principles
Particular Principles-I
Particular Principles-II
(A) Mutuality Principle
(B) Diversion by Overriding Title
(C) Real Income Theory
(D) Concepts of Telescoping and Peak Credit
Chapter I
Preliminary
1. Short title, extent and commencement
2. Definitions
2(1) “Advance tax”
2(1A) “Agricultural income”
2(1B) “Amalgamation”
2(1C) “Additional Commissioner”
2(1D) “Additional Director”
2(2) “Annual value”
2(3) “Appellate Assistant Commissioner” (Omitted)
2(4) “Appellate Tribunal”
2(5) “Approved gratuity fund”
2(6) “Approved superannuation fund”
2(7) “Assessee”
2(7A) “Assessing Officer”
2(8) “Assessment”
2(9) “Assessment year”
2(9A) “Assistant Commissioner”
2(9B) “Assistant Director”
2(10) “Average rate of income-tax”
2(11) “Block of assets”
2(12) “Board”
2(12A) "Books or books of account"
2(13) “Business”
2(13A) “Business trust”
2(14) “Capital asset”
2(15) “Charitable purpose”
2(15A) “Chief Commissioner”
2(15B) “Child”
2(16) “Commissioner”
2(16A) “Commissioner (Appeals)”
2(17) “Company”
2(18) “Company in which the public are substantially interested”
2(19) “Co-operative society”
2(19A) “Deputy Commissioner”
2(19AA) "Demerger"
2(19AAA) "Demerged company"
2(19B) “Deputy Commissioner (Appeals)”
2(19C) "Deputy Director"
2(20) “Director”, “manager” and “managing agent”
2(21) “Director General or Director”
2(22) “Dividend”
2(22A) “Domestic company”
2(22AA) "Document"
2(22AAA) "Electoral Trust"
2(22B) “Fair market value”
2(23) “Firm”, “partner” and “partnership”
2(23A) “Foreign company”
2(23B) “Fringe benefits”
2(23C) “Hearing”
2(24) “Income”
2(25) “Income-tax Officer”
2(25A) “India”
2(26) “Indian company”
2(26A) “Infrastructure capital company”
2(26B) “Infrastructure capital fund”
2(27) “Inspecting Assistant Commissioner” (Omitted)
2(28) “Inspector of Income-tax”
2(28A) “Interest”
2(28B) “Interest on securities”
2(28BB) "Insurer"
2(28C) "Joint Commissioner"
2(28D) "Joint Director"
2(29) “Legal representative”
2(29A) “Liable to tax”
2(29AA) “Long-term capital asset”
2(29B) “Long-term capital gain”
2(29BA) “Manufacture”
2(29C) “Maximum marginal rate”
2(29D) “National Tax Tribunal”
2(30) “Non-resident”
2(31) “Person”
2(32) “Person who has a substantial interest in the company”
2(33) “Prescribed”
2(34) “Previous year”
2(34A) “Principal Chief Commissioner of Income-tax”
2(34B) “Principal Commissioner of Income-tax”
2(34C) “Principal Director of Income-tax”
2(34D) “Principal Director General of Income-tax”
2(35) “Principal officer”
2(36) “Profession”
2(36A) “Public sector company”
2(37) “Public servant”
2(37A) “Rate or rates in force” or “rates in force”
2(38) “Recognised provident fund”
2(39) “Registered firm” (Omitted)
2(40) “Regular assessment”
2(41) “Relative”
2(41A) "Resulting company"
2(42) “Resident”
2(42A) “Short-term capital asset”
2(42B) “Short-term capital gain”
2(42C) "Slump sale"
2(43) “Tax”
2(43A) “Tax credit certificate”
2(43B) “Tax Recovery Commissioner” (Omitted)
2(44) “Tax Recovery Officer”
2(45) “Total income”
2(46) “Total world income” (Omitted)
2(47) “Transfer”
2(47A) “Virtual digital asset”
2(48) “Zero Coupon Bond”
3. "Previous year" defined
SUBJECT INDEX