• Largest Selling Book since 1964 and over the last 58 years of its existence, the book has established a reputation for itself as the most definitive work on the subject of income tax.
• Even the last minute changes in the law have been incorporated in this revised edition of the book and as such it is the latest and most update book on Income Tax for the Assessment Year 2022-23. Further, the amendments made by the Finance Act, 2022, applicable for the Assessment Year 2022-23, have been incorporated in the book.
• The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax.
• A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language.
• Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law.
• User-friendly examination-oriented style facilitating easy comprehension of each topic.
• Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax.
• Unsurpassed for over 58 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price.
• Questions from latest Examination Papers of various universities have been included in the revised edition of the book.
•  At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.
•  A chapter on Goods and Service Tax (G.S.T.) has been included.

Taxation Law & Accounts-II Book Contents

• Significant Direct Tax Amendments by the Finance Act, 2022

1. Assessment of Hindu Undivided Families
2. Assessment of Partnership Firms
3. Assessment of Association of Persons or Body of Individuals
4. Income Tax Authorities
5. Preparation and Filing of Return of Income
6. Assessment Procedure (Including Faceless Assessment Scheme)
7. Deduction and Collection of Tax at Source
8. Advance Payment of Tax
9. Recovery and Refund of Tax
10. Appeals and Revision
11. Penalties
12. Offenses and Prosecutions
13. Mode of Acceptance or Repayment of Certain Deposits
14. Tax Planning For Individuals (Tax Planning Under Various Heads)
15. Assessment of Companies
16. Interim Board of Settlement (In Place of Income Tax Settlement Commission)
17. Board For Advance Ruling (BAR) [In Place of Authority For Advance Ruling (AAR)]
18. Survey, Search, and Seizure
19. Goods And Services Tax (G.S.T.)

Wealth Tax Act, 1957

Note: Wealth Tax has not been included in the book, since the Wealth Tax Act, 1957 has been repealed w.e.f. The assessment Year 2016-17

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