This book is just a small effort to provide very brief and interesting way to have a hand on income tax which, generally, is felt very tough to understand. An effort is made to provide an updated version of Income Tax Act, 1961. An attempt is made to explain the basic principles, various types of income and available exemptions and deductions. An effort is also made to explain various income tax authorities, their working and various powers including power to impose penalty and initiate prosecution against the assessee. This book is primarily meant for the students of LL.B. As a law teacher, I have felt the need of a text book succinctly explaining the various rules and aspects of Income Tax Act, 1961.I believe that students will find it easy to comprehend in a very time-saving manner.
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