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Though essentially, the book has been written for law students and academician. Critics have highly appreciated the mode, method and manner we have adopted in explaining fundamental principles of the Income Tax Act, 1961. We have, however, taken care to see that the present work continues to remain introductory in nature and does not lose its character as a “Students Edition”. We hope that the law students will be able to understand elementary principles relating to the Income Tax Act. As the time is not static and so the law, even the Taxation Law should adopt according to the changing in the Finance Bill. Keeping in view the present requirements some new aspects of different topics have been discussed in the present edition. Using small paragraphs, simple language with appropriate expression and consistency afford students clarity in understanding. To make the learner quicker, each chapter contains, at the end, the gist of the chapter.