Dr. S.R. Myneni’s Law of Direct Taxation (Income Tax Act, 1961) is the focused direct-tax volume in his taxation series — for students and early practitioners who need income tax law treated as law, not accountancy. It covers the framework of the Income Tax Act, 1961: basic concepts and definitions, residential status and incidence of tax, the five heads of income with their computation rules, income of other persons included in the assessee’s total income, aggregation, set-off and carry-forward of losses, deductions under Chapter VI-A, assessment procedure, and the appellate and revisionary machinery.
Constitutional aspects of the taxing power and the relevant Finance Act amendments are incorporated, with worked illustrations kept clear for non-commerce readers. The 2023 edition suits LLB taxation papers and a lawyer’s first grounding in direct tax.
Allahabad Law Agency — 75 years of law publishing. Holographic seal on genuine copies.
Law of Direct Taxation by Dr. S.R Myneni is a law textbook published by Allahabad Law Agency.
Written with the needs of law students in mind, it explains the principles and provisions of the subject in a systematic and readable manner, making it a dependable companion for coursework and examination preparation.
Key highlights:
- Systematic, student-friendly treatment of the subject
- Suited to the LL.B. syllabus and competitive examinations
- A trusted Allahabad Law Agency title
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