Principles of Taxation

Principles of Taxation by Amit Kumar is a comprehensive foundational textbook specifically tailored for law students, commerce undergraduates, and tax professionals. The book provides a clear, structured, and accessible analysis of the fundamental concepts governing direct and indirect taxation frameworks within the Indian jurisdiction.

Key Features:

• Formatted entirely around contemporary tax modules
• Breaks down intricate legal jargon into universal, easy-to-understand concepts.
• Perfectly suited as a primary syllabus textbook under the Business Law and Taxation Law streams.

Designed to meet standard university curricula, the book simplifies complex statutory principles and legal mechanisms, making it an essential reference for academic coursework, competitive examinations, and entry-level practice. Whether you are building core knowledge for an LL.B. or B.Com. program, or looking for a reliable guide to baseline tax theories, this updated edition serves as an ideal academic companion.