Taxation Laws| By Atal Kumar| 3rd Edition |Paperback |2016 |English

The purpose of law, simply speaking, is to maintain peace and order in the society. Law can be broadly be grouped in to two substantive and Adjective Law. The difference essentially lies in the purpose, scope, grimness, methods of execution and enforcement. The Taxation Laws refers to that body of law, which determines the right and liabilities of the assessee in the previous year as well as in assessment year. The main focus is on collecting the Tax for the betterment of our country and welfare for the people of India. We are very happy in placing before law students and young advocates the 3rd Edition of Taxation Laws. Though essentially, the book has been written for law students and academician. Critics have highly appreciated the mode, method and manner we have adopted in explaining fundamental principles of the Income Tax Act, 1961. We have, however, taken care to see that the present work continues to remain introductory in nature and does not lose its character as a “Students Edition”. We hope that the law students will be able to understand elementary principles relating to the Income Tax Act as wall as Finance Act, 2016. It is of great satisfaction for me that the students have appreciated and accepted this work. In this edition great emphasis has been given to remove grammatical and typing errors in the text of the book.