Dr. H.C. Mehrotra, Dr. S.P. Goyal
Description
The present edition of the book has been thoroughly revised and enlarged.
Salient Features of the Book:
The legal position as amended up to June 202
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0 is given.
The law stated in the book is on the basis of the Income Tax Act, 1961 and the Income Tax Rules, 1962 as amended up to date, besides the Finance Act, 2020 and Circulars and Notifications issued by Central Board of Direct Taxes up to June 2020.
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 Corporate Tax Law.
The book is useful for the students of all professional examinations like M.B.A., C.A., C.S., ICWA, and M.Com. and the persons who are interested in Tax Planning.
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