Infographics

Article 293 of the Constitution vis-a-vis Section 163, GOI, 1935

February 19, 2024February 20, 2024

The infographic compares Article 293 of the Constitution with its predecessor provision, i.e., Section 163, Government of India Act, 1935. The differences are highlighted via the underlined text in grey. A detailed examination of Article… Read More »

Leg History of Sec 90(4) & 90(5), IT Act, 1961

January 22, 2024February 14, 2024

The infographic below is a snapshot of the legislative history of Section 90(4) and 90(5) of IT Act, 1961. It provides a summary view of the Income Tax Department’s attempt to include a stringent condition… Read More »