To close the gap between theory and practise, Taxmann's flagship publication for students on Income Tax & GST Law(s) was created. Without using section paraphrases or legalese, this book is presented in plain language and explains each legal provision step-by-step with the aid of appropriate pictures. For students preparing for the CA Intermediate (Nov. 2022), CS Executive (Dec. 2022), CMA (Dec. 2022), B.Com., M.Com., MBA, and other Professional Examinations, this book serves as an accurate, current, and revised textbook on income tax and GST.