Income Tax Act, 1961 (Pocket-edition) Pramod Kumar Singh 146 proviso (no victim character

146 proviso (no victim character cross-examination) and presumption clauses on consent when accused is in a position of authority

2018 (Act 22 of 2018

and CBDT clarifications to provide a complete compliance roadmap for taxpayers and professionals

supported by relevant circulars

Income Tax Act, 1961 (Pocket-edition) Pramod Kumar Singh 146 proviso (no victim characterThis 2025 Bare Act edition of The Income tax Act, 1961 (Act 43 of 1961, as finally revised by the Finance Act 2025Act 7 of 2025, dt. 29 3 2025) delivers Indias entire direct tax statute in one desk ready volumeupdated through the latest slab changes, surcharge tweaks, digital asset provisions and TDS TCS realignments. Inside this authoritative 1,195 compendium Full text of the Act with section wise marginal notes and cross references to the IT Rules,