The material is useful for the students appearing in CA-PCC/IPCC. 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.
A complex subject is taught in simple and lucid language which is unique and easy to understand.
Almost each and every section is followed by variety of solved illustrations to facilitate better practical understanding of the law.
Almost each and every chapter is followed by chapter recap which is helpful for last-day revision.
Almost each and every chapter is followed by section recap
Even the last minute changes in the law have been incorporated at appropriate places.