Book Details:

• Publisher: Tee Dee Publications

• Author: Dr. S.K. Roy

• Language: English

• Format: Paperback

• Pages: 368

• ISBN: 9789383819874

• Course: B.Com. Undergraduate Programme

• Semester: VI

• Syllabus: Curriculum and Credit Framework (CCF) 2022 under National Education Policy (NEP) 2020

About the Book:

Principle and Practice of Indirect Taxes is a comprehensive textbook designed for B.Com. Sixth Semester students following the Curriculum and Credit Framework (CCF) 2022 under the National Education Policy (NEP) 2020 Four Year Undergraduate Programme. Authored by Dr. S.K. Roy, this book provides an in-depth understanding of indirect taxation concepts, principles, and their practical application in the modern taxation system.

The book explains the structure and framework of indirect taxes with special emphasis on Goods and Services Tax (GST), including its concepts, procedures, compliance requirements, and legal provisions. It also covers various aspects of indirect taxation such as tax levy, input tax credit, tax administration, and filing procedures in a clear and student-friendly manner.

Written in simple and easy-to-understand Bengali language, the book helps students build strong conceptual clarity and practical knowledge. It is strictly aligned with the latest CCF 2022 syllabus, making it highly useful for university examinations and academic preparation for B.Com. students.

Key Features:

• Fully based on the latest CCF 2022 syllabus under NEP 2020

• Written by Dr. S.K. Roy with academic clarity and practical relevance

• Comprehensive coverage of indirect taxation and GST concepts

• Simple Bengali language for easy understanding

• Ideal for B.Com. Semester VI students and university exam preparation.