Product Description :-
• Income Tax – for B.Com. (Hons.), Semester II (Core–1.4)
• Authored by Mukta Jain & Rakesh Jain
• Developed in accordance with NEP 2020
• Based on Assessment Year 2026–27
• Prescribed for Odisha University
• Comprehensive coverage of the Income Tax Act with latest provisions
• Detailed explanation of basic concepts, residential status and heads of income
• Includes computation of income under salary, house property, business/profession, capital gains and other sources
• Covers deductions, total income computation and tax liability calculation
• Practical approach with numerical illustrations and solved problems
• Updated as per latest amendments applicable for A.Y. 2026–27
• Chapter-wise exercises for exam-oriented preparation and practice
• Ideal for developing strong conceptual and practical understanding of income tax law
