Direct Taxes: Income Tax Wealth Tax and Tax Planning

Direct Taxes has been thoroughly revised and updated to present the law as applicable for the assessment year 2012-2013.The book will help in understanding this complex subject and clarifies concepts. Provisions of law are analysed and explained in a structured and reader-friendly manner.The focus of the book is on simplifying the complexities of income tax and wealth tax to provide conceptual clarity on intricate points of law.Key features:Provides an updated and comprehensive study of direct tax laws.Highlights prospective amendments.Uses tables for conceptual clarity.Includes numerous examples.Practical examples provide a thorough overview of laws, discussed in previous chapters