Direct Taxes  (English, Paperback, Lal B. B.)

Direct Taxes has been thoroughly revised and updated to present the law as applicable for the assessment year 2012-2013.

This book sharpens one's under-standing of an otherwise complex subject and helps in clarifying concepts. Various provisions of law have been analyzed and explained in a well structured and reader-friendly manner.

The emphasis of this book is on the simplification of the complexities of income-tax and wealth tax to impart much needed conceptual clarity on intricate law points.

The book is meant for students pursuing their CA (final), ICWA (final), CS (final) M.Com, MBA, or LLB as well as those preparing for professional examinations.

Salient Features

• Provides an updated and comprehensive study of direct tax laws including tax planning
• Highlights prospective amendments, using the icon A. Y. 2012-2013 with shaded background
• Uses tables for conceptual clarity
• Includes numerous examples illustrating law points in a simple manner
• Exhaustive practicals provide a thorough overview of laws, discussed in previous chapters

About the Author
B.B. Lal was Reader, Department of Commerce, PGDAV College, University of Delhi. He has over 40 years of experience in tax laws and has taught the subject at the University of Delhi, South Campus, the Institute of Company Secretaries of India, (New Delhi) and the Northern India Regional Council of the Institute of Chartered Accountants of India, New Delhi.

N. Vashisht is an alumnus of University of Delhi and fellow of the Institute of Chartered Accountants of India. He has over 20 years of experience in Indian and international taxation.

Table of Contents
Part I: Income Tax
Part II: Wealth Tax
Part III: Tax Planning