Students Guide To Income Tax (Including Service Tax, Vat)

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Income –tax iscomplicated subject. It is not only difficult to understand but also difficult to digest. Therefore a text book on income-tax for B.Com, BBA, CA (PCC/IPCC), CS (Inter), ICWA (Inter) students has necessarily to be written in a simple language, explaining the provisions of law step-by-step with the help of suitable illustrations, without resorting to paraphrasing of sections and legal jargon. The present work conforms to the aforesaid criteria. Readers will find that each topic has been discussed with clarity, followed by point-wise recapitulation. The present edition of the book, which is designed to bridge the gap between theory and and application, stands pout distinctly from others on account of the following salient features: The present edition is thoroughly revised with a view to making it more student- friendly. The presentation of the subject is designed on “teach yourself” technique which enables the students to learn faster. While thelaw relating to income-tax has been discussed thoroughly, the discussion on service tax and VAT is equally comprehensive. 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. With a view to developing sufficient confidence amongst students to solve practical questions in examinations, every solved problem is followed by an unsolved exercise. Answers to unsolved exercise are given in Appendix 4 at the end of the Book The book contains more than 400 solved problems and an equal number of unsolved exercises. The book is amended up to May 16, 2010. All question set for CA (IPCC/PCC/PE II/ Inter) Examinations for last 5 years are given along with solutions (of theory as well as practical questions) in accordance with the law applicable for the assessment year 2010-11 All paras, problems and exercises with Þ symbol are primarily meant for students appearing in professional examinations, though students having meritorious outlook in undergraduate university courses may also refer to the same.