About the Author

Rajesh Kadakia has been a practicing chartered accountant since 1982. He was a partner in M/s S.R. Batliboi & Associates, a member firm of Ernst & Young Global. He has written a number of books such as: 'Master Guide to Income-tax Act' (1991-2012, 2016-21) published by Taxmann. He is also the author of following online databases (www.legatax.in):

• Words & Phrases Referencer (WPR), a legal dictionary
• Interpretation Referencer (IR)