The 11th Edition (2025) offers comprehensive coverage of salary income computation under the Income Tax Act, including allowances, perquisites, retirement benefits, deductions, and exemptions. It incorporates recent legislative changes and compares old and new tax regimes. With practical illustrations and tax planning strategies, the book assists professionals in optimizing tax liability while ensuring compliance. Designed as both a learning resource and advisory tool, it bridges statutory interpretation with practical payroll implementation.






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