The book has lucid commentary on Direct Tax Law & Practice with Illustrations, duly updated with all the recent amendments. It is a comprehensive and critical study of law relating to income-tax. It also includes gist of relevant CBDT Circulars and Notifications. The author has given references to the latest important Supreme Court & High Court Judicial pronouncements with relevant paragraphs at relevant places. The crux of every provision has been provided in a unique manner. At the end of every provision and illustration, a synopsis have been highlighted in a frame. The amendments made by the Finance Act, 2020 have been highlighted separately with the effective dates, at relevant places. A section-wise study with page and para referencing have been provided at the beginning of every chapter, which facilitates reader quick glance through.