This book is written in a simple language adhering to all the recent amendments made for the Assessment Year 2021-22. The rules are explained along with number of illustrations. The Book is helpful for all the students studying at UG courses.

We have great pleasure in presenting the first edition "Direct Tax - I" written for students of UG courses. The language of the book is simple and the coverage of various unit is exhaustive with examples. This work is prepared as a basic material for the learners to know fully about Direct Tax - I. We have tried to make the book very useful for the students but still we will thankfully solicit and incorporate the suggestions of our readers. This title "Direct Tax - I" provides them an opportunity to develop the skills necessary to meet the challenges.

We are sure this book will prove to be useful to students and teachers alike.

Contents -

1. Introduction
2. Residential Status
3. Tax-Free Income Under Sec.10 Relating to Computation of Salary Income
4. Income From Salary
5. Computation of Taxable Salary and Relevant Deductions U/s 80