Taxmann Students' Guide to Income Tax-University Edition, Dr. Vinod k. singhania

Income-tax is a multi-dimensional subject. It not only requires intellect to understand but also proper planning to undertake its effective study. In this backdrop, a text-book on income-tax for students has necessarily to be written in a simplistic language, concise size and should essentially be well structured. In addition, the book needs to explain the provisions of the law in a step-by-step approach along with suitable illustrations, without resorting to a paraphrasing of sections and legal jargon. The present work conforms to the aforesaid criteria. Students will find that each topic has been discussed with clarity, followed by point-wise recapitulation.  

This book, which is designed to bridge the gap between theory and application, stands out distinctly from others on account of the following salient features:

• The law stated in this book is as amended by the Finance (No. 2) Act, 2019.
• The presentation of the subject is designed to "teach yourself" technique which enables the students to learn faster.
• Each para (with a distinct number) starts with analytical discussion supported by well-thought-out original problems. A unique style of illustrating all complex provisions has been adopted.
• The book is amended up to August 1, 2019.
• Chapter 20 is added to cover the syllabus of paper BCH-3.5(d): personal tax planning.
• E-filing of income tax return is discussed in Chapter 21. A few case studies have been prepared for students to generate an e-income-tax return. One can download XML files of these case studies from taxmann.com. Alternatively, teachers may obtain XML files of these case studies by writing a mail to vks@taxmann.com.