Taxmann’s Law Relating to Reassessment

Law Relating to Reassessment (5th Edition) is a well-researched, authoritative treatise that explains the entire framework of reassessment under the Income-tax Act 1961. Over the years, India’s legislative and judicial systems have significantly reshaped reassessment procedures, from the older Section 34 under the 1922 Act to the revised scheme under Sections 147 to 153 in the 1961 Act—and more recently through major amendments brought in by Finance Acts (including 2021, 2022, 2023, and now 2025).