Key Highlights:- ? Capturing comprehensive and definitive statements of law, the Halsbury?s Laws of India is the only encyclopedic series that restates law as is. ? The series is based on the prestigious Halsbury?s Laws of England which provides statements of law supported by current authority. ? This series is not a commentary but presents the legal position as it is laid by legislation and case law ? Thematically arranged, this volume on Direct Tax is a consolidated work on Income Tax Act, 1961, Income Tax Rules 1962 and incorporates commentary on concepts such as Double Taxation, Collection & Recovery of Tax, Offences and Penalties, Taxation of Legal Entities, etc. thereby offering a more holistic view on the subject. ? The volume covers latest provisions of the Finance Bill, 2018 and significant judicial pronouncements by the Apex Court and High Courts. ? Due to the encyclopedic nature of Halsbury?s Laws, and its unique style and purpose, it is a must for academicians, legal scholars, the bar and the bench.