“Direct Tax-I for Assessment Year 2024-25 has been designed in accordance with the latest NEP (Under CCF) syllabus prescribed by the University of Calcutta and allied universities of eastern India. The self-study book primarily targets student of 3rd Semester B.Com courses. It is also helpful for students of different professional courses, such as, CA, CMA & CS. The book discusses the different terminologies of taxation, its basic concepts, such as, Direct Tax Act, 1961. It also showcases the application of the provisions of taxation in real-world. Important case laws are incorporated according to the requirement of different situations. Written in a lucid manner, topics are further explained with diagrammatic representation and illustrations.”