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Income Tax Law and Practice

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Taxation has a key role in shaping economic policy of the government. India has a well-developed tax structure. In the wake of fiscal reforms, the tax structure and procedures have been modernized and simplified. This book is prepared as per income tax act 1961, Income tax rule 1962 and relevant finance act. It gives an outline material to discuss various provisions of income tax. Income tax is generally considered to be difficult subject. So special care has been taken to keep the language simple and explanation lucid. Each chapter is set according to the weightage given in the syllabus. Readers will find the book handler friendly.

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BCom Professional Accounting

Semester V

Bharathidasan University

Taxation has a key role in shaping economic policy of the government. India has a well-developed tax structure. In the wake of fiscal reforms, the tax structure and procedures have been modernized and simplified. This book is prepared as per income tax act 1961, Income tax rule 1962 and relevant finance act. It gives an outline material to discuss various provisions of income tax. Income tax is generally considered to be difficult subject. So special care has been taken to keep the language simple and explanation lucid. Each chapter is set according to the weightage given in the syllabus. Readers will find the book handler friendly.

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