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Taxation is not merely a subject—it is a discipline that reflects the dynamic legal and economic landscape of a nation. For students, however, it often presents itself as a maze of provisions, sections, and exceptions. This book is our humble effort to make the study of Direct Taxation clear, approachable, and application-oriented.
This is Part I of our two-part series on Direct Tax. It covers core concepts that form the backbone of the subject including Basic Concepts, Residential Status and Incidence of Tax, Income Exempt from Tax or not to be included in Total Income and the Five Heads of Income. The forthcoming Part II will include Clubbing Provisions, Set Off and Carry Forward of Losses, Deductions under Chapter VI-A, Agriculture Income, Tax Computation and Tax Returns, Advance Tax and Taxes Deducted and Collected at Source and other advanced areas.
Though primarily intended for B.Com. students, this book also caters to the needs of students preparing for CA, CS, and CMA Inter-level exams, ensuring a solid academic and practical foundation and offering them clarity on both concepts and computations.
Key Features of the Book :
Provision-wise Illustrations : Each provision is immediately followed by a relevant solved illustration for better understanding.
University Exam Orientation : Includes questions from 2005 to 2025, making it a useful companion for university preparations.
Structured Question Bank : Each chapter concludes with Short Questions, Long Questions, and Practical Questions to reinforce learning.
Practice-Rich Content : Includes ample solved sums and more than enough questions for practice, covering a wide range of difficulty levels.
Answer Key with Solutions : All practical questions come with detailed solutions and explanatory hints to aid self-learning.
“Provisions at a Glance”: A crisp summary at the end of each chapter for quick revision.
Simplification of Complex Areas : Difficult provisions have been simplified and supported with practical illustrations and easy-to-follow explanations.
Amendments by Finance Act, 2025 : Amendments as per the Finance Act, 2025, is covered at the end of the book presenting the current provisions, amendments proposed in the Finance Act and the date from which it becomes effective in a tabular format.
Tax Rates Snapshot : A summary of the current and proposed tax rates for the relevant Assessment Year is included for reference.
Fully Updated & Aligned : All amendments, as applicable to the topics in this volume, have been incorporated.
Pratap –
Excellent Book for Direct Tax!
A Student’s Guide to Direct Tax – 1 by Dr. Partha Pratim Ghosh and CA Mohit Agarwal is a well-structured, easy-to-understand, and exam-oriented book. It covers the syllabus comprehensively with updated tax provisions, solved examples, and previous years’ questions, making it an ideal companion for B.Com students. Highly recommended for both concept clarity and exam preparation.
AYAN BANERJEE –
The book is excellent. Different types of solved illustration makes the book more interesting.
AYAN BANERJEE –
Perfect book
Indronil Paul –
I found this Tax book very useful for both graduation and professional courses. It is very student-friendly and written in simple English, so the concepts are easy to grasp. The book contains lots of solved problems which really help in understanding the topic and building confidence. I would definitely recommend this book to students who want to learn tax in an easy way.
Tushar Kanti Dutta –
This book is excellent, Illustration make s the book more interesting
Sandeep Dutta –
Sir, first, I wish to congratulate you for your wonderful book which serves as an excellent resource for graduation-level direct tax students, offering high-quality, relevant practice sums that align perfectly with the syllabus.
Given the high standard of this text, I also request Sir to come up with a similar textbook on Indirect Tax in the future.
Dr. Priyajit Kumar Ghosh –
This book is an excellent, well-structured, and student-friendly book that comprehensively covers the Direct Taxation syllabus in a simple and easy-to-understand manner. The authors have successfully combined conceptual clarity with practical application through numerous solved illustrations, examples, and previous years’ examination questions. The variety of solved problems makes the subject more interesting and helps students develop a better understanding of tax provisions and their application. Updated with the latest tax provisions and presented in an examination-oriented format, the book serves as an ideal companion for B.Com students, making it highly useful for both academic learning and effective examination preparation.
SURYODOY GHOSH –
Very good book. Student friendly, covering not only the provisions of the Income Tax Act, but also different topic wise questions (with solutions) appeared in different years of CU and SXC. It’s indeed helpful for the students as well as for the teachers…
Gautam Chatterjee –
The Best Direct Tax Book for Calcutta University, St. Xavier’s College (Autonomous), other Universities of West Bengal, Tripura and Assam.
Dr.Sreemoyee Guha Roy –
A Student’s Guide to Direct Tax – I by Dr. Partha Pratim Ghosh and CA Mohit Agarwal is a thoughtfully designed and highly student-oriented textbook that successfully bridges the gap between the theoretical provisions of Direct Taxation and their practical application.
The authors have presented the subject in a lucid and systematic manner, making complex tax provisions easier to understand. The provision-wise illustrations, solved problems, previous years’ university questions, and chapter-wise question banks significantly enhance the academic value of the book. Particularly commendable is the emphasis on application, which enables students not merely to learn tax provisions but also to understand how those provisions operate in practical situations.
The inclusion of examination questions from previous years, detailed solutions, and concise “Provisions at a Glance” sections makes the book equally useful for classroom learning, self-study, revision, and examination preparation. The incorporation of the latest amendments also adds to its relevance in a constantly changing tax environment.