Income Tax Law and Practice, 7e is a thoroughly revised textbook
that offers a clear and systematic presentation of income tax
concepts, provisions, and procedures. Designed to meet the academic
requirements of undergraduate students, the book covers everything
from basic principles to advanced topics, incorporating the latest
amendments including changes under Section 115BAC (1A).

Salient Features
• Comprehensive coverage from basic principles to complex
provisions of income tax law.
• Systematic presentation with numerous examples and
illustrations for better conceptual clarity.
• Covers the latest amendments, including changes in the
Alternate Tax Regime under Section 115BAC (1A).
• Each model illustration is followed by similar types of exercise
problems to strengthen practice and application skills.
• Provides solutions manual for exercise problems.
• Pedagogical highlights include:
 More than 300 objective-type questions
 Over 190 review questions
 More than 460 solved illustrations
 More than 460 exercise problems
• Annexures include Budget Highlights, Tax Rates, and Previous
Year Question Papers for comprehensive reference.
• Review questions are classified according to Bloom’s Taxonomy
for structured learning and assessment.

. Basic Concepts

2. Residential Status of an Assessee

3.Exempted Incomes

4. Agricultural Income

5 Income from Salary

6. Income from House Property

7. Depreciation

8. Income from Business or Profession

9.Income from Capital Gains

10. Income from Other Sources

11. Clubbing of Incomes Aggregation of Income

12.Set off and Carry Forward of Losses

13. Deduction from Gross Total Income

14 Assessment of Individuals

15Assessment of Firms

16.Assessment of Companies

17Income Tax Authorities

18 Return of Income

19Assessment Procedure

20 Advance Payment of Tax and Tax

Deducted at Source

21.Appeals and Revision

Dr. T. Srinivasan is a Professor and the Director of the Centre for Distance and Online Education (CDOE) at Annamalai University. He has previously served in key administrative roles, including Deputy Director, Public Information Officer, and Coordinator of the College Development Council. With over 32 years of teaching experience at both undergraduate and postgraduate levels, Dr. Srinivasan has authored two textbooks, edited six volumes, and published 75 research papers
in reputed journals. He has presented 36 papers at national and international conferences and has successfully guided 24 M.Phil. and nine Ph.D. scholars. His areas of specialization include Finance, Accounting, and Taxation