PREFACE TO THE THIRTY NINTH EDITION
SYLLABUS PAPER 4 : TAXATION
SECTION A : INCOME-TAX LAW ( 50 MARKS )
SECTION B ; INDIRECT TAXES ( 50 MARKS )
AMENDMENTS BROUGHT IN BY THE FINANCE ACT, 2019
Highlights of the Book
- A simplified, systematic approach to the understanding of a complex subject written in a unique, simple, easy to understand language that enables a quicker grasp for the student. The topics are explained with the help of Tabular and Graphical Presentation, to make it simple for students, to understand the concept.
- Each topic, after a theoretical exposition, is followed by plenty of illustrations with solutions to facilitate the busy student to master the practical application of the law. Numerous problems and solutions have been given to enable the students to clearly grasp the intricate provisions. There are more than 500 illustration, Examples, Practical and Theoretical Questions which help students to understand the practical aspects.
- A novel feature in the book is the Section-wise Study given in the beginning of each chapter to enable the students to make a systematic study of the law & User-friendly Examination-oriented Style that facilitates the comprehension in both section-wise and topic-wise manner.
- MCQs and Practical Questions of all the chapters are covered in “Systematic Approach to Taxation containing Income Tax and GST-Multiple Choice Questions (MCQ’s), Practical Questions and Solved Question Paper of Past Examinations’’.
- Even the last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most upto-date book for the Assessment Year 2021-22. The amendments made by the Finance Act, 2020 have been incorporated at appropriate places in the book.
- The book is useful for the students appearing in CA-Inter/IPCC and other Specialised Studies. It will also be useful for graduate/post graduate students of various Universities and Management Institutes as well as the Departmental examinations of the Income-tax Department.
- The book is based on both Old and New Syllabus of ICAI for CA-Inter and CA-IPCC.