Income -tax is indeed a complex subject. It requires organized study constantly over a period of time to gain effective understanding and grasp of this subject unlike many other fields of study. In such backdrop, a text book on income - tax for B.Com. BBA, CA students must necessarily be written in a simple language, explaining the provisions of law step-by-step with the help of suitable format without resorting to paraphrasing of sections and legal jargon.