This book, which is designed to bridge the gap between theory and application, stands out distinctly from others on account of the following salient features :
The book is specially designed to cover the syllabus of Direct Taxes T.Y. B.Com., Mumbai University.
Presentation of the subject is designed on “teach-yourself” technique which enables students to learn faster.
Each para (with a distinct number) starts with analytical discussion supported by well-thought out original problems. A unique style of illustrating all complex provisions has been adopted.
Theoretical discussion is suitably supplemented by problems/illustrations providing solutions to the knotty problems with reference to the latest position of law.
The law stated in this book is as amended upto June 3, 214 (applicable for assessment year 214-15)
The book is also useful for BBA & Other Management Courses.