If you own a legally purchased physical copy, scanning it for personal backup (as a PDF) is generally permissible under fair use for research, provided you don’t distribute it.

N. A. Palkhivala & B. A. Palkhivala, The Law and Practice of Income Tax (11th edn., LexisNexis 2012) [or latest edition].

Deep dives into every provision of the Income Tax Act, 1961.

Practical tips for students and practitioners