Commercial’s Commentary on Income Tax with Tax Planning/Problems & Solutions for A.Y. 2021-2022 & 2022-2023 – As Amended by Finance Act, 2021 & Taxation laws (Amendment ) Act, 2021(34 of 2021) Dt. 13.8.2021 By Dr Girish Ahuja Dr Ravi Gupta – 22nd Edition 2021.