Amendments by the CGST Amendment Act, 2023 and the IGST Amendment Act, 2023 and also several other amendments effective from 01.10.2023 have been incorporated in GST. The present edition of the book has several unparalleled features which make it distinct from other available text books on Income Tax and GST. A simplified, systematic approach to the understanding of a complex subject written in a unique, simple and easy to understand language. Each topic, after a theoretical exposition, is followed by illustrations to facilitate the students to master the practical application of Income Tax Law and GST. User-friendly examination-oriented style facilitating easy comprehension of each topic. Solved Illustrations and Questions for exercise are largest in number in comparison to other books on income tax and GST. Unsurpassed for over 59 years. The book is trusted and relied upon for accuracy and reliability. Mistakeless printing on paper of superior quality at moderate price. At the end of each chapter, Short Answer, Objective Type and Short Numerical Questions have been added with answers.