A textbook of Income Tax Law & Practice – I

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A textbook of Income Tax Law & Practice – I is written by Dr. Anita Raman and published by Sultan Chand & Sons. It's available with International Standard Book Number or ISBN identification 9349290960 (ISBN 10) and 9789349290969 (ISBN 13).

A Texbook of Income Tax Law & Practice is often seen as one of the more demanding subjects for commerce students. This book is carefully structured to make the subject approachable by offering a clear understanding of the Income Tax Act, 1961, both in concept and application, using simple and accessible language. It comprehensively addresses the curriculum requirements of B.Com., BBA, M.Com., and other commerce-related programs as prescribed by Indian universities. To bridge the gap between theoretical knowledge and practical application, the book explains core principles clearly and provides step-by-step solutions to numerical problems with appropriate explanations and working notes. Divided into two volumes, the first volume covers topics from the basics of income tax to business income and depreciation. Distinct features of the book include a clear presentation of key concepts, numerous solved examples arranged by difficulty, updates reflecting the Finance Act, 2025, and well-organized self-study material. The content is fully updated for Assessment Year 2025–26 and includes a comprehensive question bank with both objective and practical questions to help students confidently understand and apply tax provisions.