This book is a comprehensive, authoritative guide to Indian direct tax law by Dr Vinod K. Singhania & Dr Kapil Singhania. It covers legislative amendments, judicial rulings, circulars, and notifications up to 15th January 2025, explaining complex provisions through over 600 solved examples. The book features a 10-year collection of CA (Final) exam questions (with solutions), practical tax-planning insights, and a reader-friendly presentation. Recognised by major institutes, it serves as an essential reference for students, professionals, libraries, and tax authorities aiming to master both fundamental and advanced tax concepts.