Calcutta University Questions & Answers on Direct Tax - I [2nd Year – Semester III] (English Version)

Book Details

• Course: 2nd Year – Semester III (Calcutta University)

• Curriculum: Curriculum & Credit Framework (CCF)

• Subject: Direct Tax

• Author: Dr. A. D. N. Roy

• Edited By: Prof. R. K. Datta

• Publisher: Sreema Book Agency

• Language: English

• Number of Pages: 277

About the Book

Questions & Answers on Direct Tax – I is a syllabus-focused academic guide specially prepared for Calcutta University 2nd Year, Semester III students under the Curriculum & Credit Framework (CCF). Designed strictly in accordance with the university syllabus, the book adopts a clear and effective question-and-answer format, making it ideal for exam-oriented study and quick revision.

The book systematically covers the core concepts of Direct Taxation, explaining definitions, provisions, and applications in a simple, student-friendly manner. Each topic is presented with clarity to help learners grasp fundamental tax principles without confusion, ensuring alignment with university examination patterns and expectations.

Authored by Dr. A. D. N. Roy, a seasoned academician, and edited by Prof. R. K. Datta, the book carries strong academic credibility and practical classroom relevance. It is especially useful for B.Com students preparing for semester examinations, internal assessments, and building a solid conceptual foundation in Direct Tax–I.

Serving as both a learning aid and a revision companion, this book effectively bridges theoretical understanding with exam preparation, making it an essential resource for Calcutta University commerce students.