Law of Taxation

The Term Taxation Signifies The Process Of Collecting Money By The Government From The Individual Citizens, Corporate Firms And Others.The Money So Collected Goes To Public Treasury / Consolidated Fund Of India So That Such Money Can Be Used For The Defense, Public Welfare Schemes, National Infrastructure Development, Etc.

In Any Nation, It Is The People Ability To Pay Tax Which Guide The Government To Implement Equitable, Non-Arbitrary And Economically Sound System Of Taxation. Income Tax Is One Of The Direct Taxes And When A Person Income Exceeds A Specific Limit, He Is Subject To Levy Of Tax By The Government. The Taxation Law Is An Important Study For A Law Student And Also An Advocate And The Specialization In This Field Enables Him To Efficiently Practice On The Taxation Side.

This Book Has Been Written In A Simple Language And In Essay Form So That Even A Layman Can Easily Understand And Grasp The Subject Matter. An In-depth Study Of The Book Will Give An Excellent Insight Into The Subject Matter. We Fervently Hope That This Revised Edition Will Be Immensely Useful Both Academically And From The Examination Point Of View.

With best wishes for creditable success in the ensuing law examinations.

Index

Short Notes

Sample Chapter