A unique feature is that each Chapter contains summarised provisions in the beginning, to give a bird s eye view of the subject and to quickly recapitulate the important points.
Last minute changes in the law have been incorporated in the book and it is, therefore, the latest and most upto date book for the Assessment Year 2024-2025. The amendments made by the Finance Act, 2023 have been incorporated at appropriate places in the book.
A novel feature of this book is, that it contains 1000+ Multiple Choice Questions, 300+True or False Questions, 200+ Fill in the Blanks and 500+ Problems & Solutions, which helps students to recapitulate the concepts of Income Tax.

The Practical Problems include selected questions from the examinations of various Universities and Professional Institutes.

The book is useful for the students appearing for CA Inter-IPC, CS-Exec. & CMA Inter, MBA and CFA examinations.
It will also be useful for graduate/post graduate students of various Universities and Management Institutes as well as for the Departmental examinations of the Income-tax Department.
It contains Problems & Solutions to: Systematic Approach to Taxation (For CA Inter-IPC) Systematic Approach to Tax Laws & Practice (For CS Exec.) Systematic Approach to Direct Taxation (For CMA Inter).

– – About The Author – –

Dr. GIRISH AHUJA did his graduation and post-graduation from Shri Ram College of Commerce, Delhi and was a position holder. He is a Fellow of the Institute of Chartered Accountants of India and was a rank holder both in the Intermediate and Final Examinations of the Institute. He was awarded a Ph.D. degree by Faculty of Management Studies (FMS), Delhi University. He is a visiting faculty member of the ICAI, ICSI, ICAI (Works) and various management institutes.
Dr. RAVI GUPTA did his graduation and post-graduation from Shri Ram College of Commerce. Thereafter, he did LL.B. from Delhi University and MBA (Finance) from Faculty of Management Studies, Delhi. He has been awarded a Ph.D. degree in International Finance by the Delhi University. He is a faculty member at Shri Ram College of Commerce (Delhi University) and also has vast practical experience in handling tax matters of trade and industry. He has been a visiting faculty member at The Indian Law Institute, The Institute of Company Secretaries of India, MFC (South Campus, Delhi University), MDI and various other Management Institutes