Taxmann's flagship publication for Students on Income Tax & GST Laws with a specific focus on New Problems & Different Solutions. Besides illustrations & solved problems, it contains unsolved exercises based on the readers' queries received by the authors over the years. This book is an authentic, up to date & amended textbook on Income Tax problems & solutions for students of CA Intermediate (Nov. 21), CS Executive (Dec. 21), CMA (Dec. 21), B.Com., M.Com., MBA, and other Professional Examinations The Present Publication is the 23rd Edition, authored by Dr. Vinod K. Singhania & Dr. Monica Singhania. The legal position as amended up to 5th July 2021 is given. Practical income-tax problems are solved as per the law applicable for the assessment year 2021-22. GST problems are solved as per law amended up to 5th July 2021. The coverage of the book is as follows: Section One covers provisions of Income Tax & GST along with a guide for students to update and refresh their knowledge Section Two covers solved problems, with a 'specific emphasis on typical contemporary issues of the law in the recent years. These set of problems are unique as they have not been covered in any examination paper, nor these are found in similar print books Section Three covers solutions to problems, similar to the unsolved exercises given in '[65th Edition] of Taxmann's Students' Guide to Income-tax including GST'. The idea behind this is to induce the students to solve the unsolved exercises on their own while they have a working model before them showing the right approach