Indian Contract Act, 1872 1. Business (Mercantile) Law : An Introduction, 2. Indian Contract Act, 1872 : An Introduction, 3. Contract : Meaning, Definition and Characteristics of a Valid Contract, 4. Agreement : Meaning, Kinds and Difference, 5. Proposal (Offer), Acceptance Communication and Revocation, 6. Capacity of Parties to Contract or Parties Competency to Contract, 7. Free Consent, 8. Lawful Consideration and Objects, 9. Agreements Expressly Declared as Void, 10. Contingent Contracts, 11. Performance of Contracts and Appropriation of Payments, 12. Discharge of Contracts, 13. Quasi or Implied Contracts of Certain Relations Resembling those Created by Contracts (Sections 68 to 72), 14. Remedies for Breach of Contract, Special Contracts 15. Contract of Indemnity and Guarantee, 16. Contract of Bailment and Pledge, 17. Contracts of Agency, The Sale of Goods Act, 1930 18. The Sale of Goods Act, 1930 : An Introduction, 19. Conditions and Warranties, 20. Effects of the Contract of Sale—Transfer of Ownership and Title, 21. Performance of Contract of Sale, 22. Remedial Measures and Auction Sale, The Negotiable Instruments Act, 1881 1. Negotiable Instruments Act, 1881 : Introduction, 2. Parties to a Negotiable Instruments, 3. Negotiation, 4. Presentment and Dishonour of Negotiable Instruments, 5. Discharge of Negotiable Instruments, 6. Hundis, 7. Banker and Customer, The Consumer Protection Act, 1986 1. The Consumer Protection Act, 1986, Indian Partnership Act, 1932 1. An Introduction to Indian Partnership Act, 1932 [Section 1—8], 2. Partnership Deed or Mutual Relations of Partners [Sections 9—17], 3. Rights and Duties of Partners and Relation to Third Parties [Sections 18—29], 4. Kinds of Partners [Sections 31—38], 5. Dissolution of a Firm [Sections 39—55], 6. Registration of Partnership [Sections 56—72].

Main Highlights of Finance Bill, 2023 1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Tax Deduction at Source, 20. Assessment Procedure, 21. Assessment of Firm and Association of Persons, New Tax Regime, Rebate and Relief in Tax, Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns GST–Concept, Registration and Taxation Mechanism.

Unit-I Indian Contract Act, 1872 (Sections 1-75) 1. Mercantile Law: An Introduction 2. Indian Contract Act, 1872: An Introduction 3. Contract: Meaning, Definition and Characteristics of a Valid Contract [Sections 2-10] 4. Agreement: Meaning, Kinds and Difference 5.Proposal (Offer), Acceptance, Communication and Revocation [Sections 2-10] 6. Capacity of Parties to Contract or Parties Competency to Contract [Sections 11-12] 7. Free Consent [Sections 13-22] 8. Lawful Consideration and Object [Sections 2(d) and 23-25] 9. Agreements Expressly Declared as Void [Sections 26-30 and 56] 10. Contingent Contracts [Sections 31-36] 11. Performance of Contracts and Appropriation of Payments [Sections 37-61] 12. Discharge of Contracts [Sections 37-67] 13. Quasi or Implied Contracts or Certain Relations Resembling those Created by Contract [Sections 68-72] 14. Breach of Contract and Remedies or Consequences for Breach of Contract [Sections 73-75] 15. Contracts of Indemnity and Guarantee [Sections 124-147] 16. Contract of Bailment and Pledge [Sections 148-181] 17. Contracts of Agency [Sections 182-238] Unit-II Sales of Goods Act, 1930 18. Sales of Goods Act, 1930 - An Introduction [Sections 1-10] 19. Conditions and Warranties [Sections 12-17] 20. Effects of the Contract of Sale - Transfer of Ownership and Title [Sections 18-30] 21. Performance of Contract of Sales [Sections 31-44] 22. Rights of Unpaid Seller, Suit for Breach of Contract and Auction Sale [Sections 45-64] 23. Hire-purchase Agreement Unit-III Negotiable Instrument Act, 1881 24. Negotiable Instrument Act, 1881 [Sections 1-25] 25. The Consumer Protection Act, 1986 26. The Consumer Protection Act, 2019 Unit-IV Limited Liability Partnership Act, 2008 27. Limited Liability Partnership Act, 2008 : An Introduction Unit-V Indian Companies Act, 2013 28. Introduction of the Company : Meaning, Definitions and Classification 29. Formation and Incorporation of Company 30. Prospectus 31. Share and Share Capital 32. Company Meetings

1. Income Tax–An Introduction 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Tax Deduction at Source 20. Assessment Procedure 21. Assessment of Firm and Association of Persons. New Tax Regime Rebate and Relief in Tax Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns GST–Concept, Registration and Taxation Mechanism

1. Company : An Introduction 2. Company Law : Its History and Administration 3. Kinds of Companies 4. Promotion and Incorporation of a Company 5. Memorandum of Association 6. Articles of Association 7. Prospectus 8. Share and Share Capital 9. Membership in a Company 10. Transfer and Transmission of Shares 11. Borrowing Power of a Company 12. Debentures 13. Declaration and Payment of Dividend 14. Directors : Company Management 15. Managerial Personnel 16. Annual General Meeting 17. Account and Audit 18. Prevention of Oppression and Mis-Management 19. Inspection and Investigation 20. Registration Office and Fees 21. Removal of Name of Companies from Register of Companies 22. Compromises, Arrangements, Reconstruction and Amalgamation 23. Winding up of Companies 24. Winding up of Unregistered Companies and Companies Incorporated Outside India 25. Miscellaneous Appendix Appendix

Unit-I Indian Contract Act, 1872 1. Business (Mercantile) Law : An Introduction, 2. Indian Contract Act, 1872 : An Introduction, 3. Contract : Meaning, Definition and Characteristics of a Valid Contract, 4. Agreement : Meaning, Kinds and Difference, 5. Proposal (Offer), Acceptance Communication and Revocation, 6. Capacity of Parties to Contract or Parties Competency to Contract, 7. Free Consent, 8. Lawful Consideration and Objects, 9. Agreements Expressly Declared as Void, 10. Contingent Contracts, 11. Performance of Contracts and Appropriation of Payments, 12. Discharge of Contracts, 13. Quasi or Implied Contracts of Certain Relations Resembling those Created by Contracts (Sections 68 to 72), 14. Remedies for Breach of Contract, Unit-II Special Contracts 15. Contract of Indemnity and Guarantee, 16. Contract of Bailment and Pledge, 17. Contracts of Agency, Unit-III The Sale of Goods Act, 1930 18. The Sale of Goods Act, 1930 : An Introduction, 19. Conditions and Warranties, 20. Effects of the Contract of Sale—Transfer of Ownership and Title, 21. Performance of Contract of Sale, 22. Remedial Measures and Auction Sale, Unit-IV (A) Indian Partnership Act, 1932 1. An Introduction to Indian Partnership Act, 1932 [Section 1—8], 2. Partnership Deed or Mutual Relations of Partners [Sections 9—17], 3. Rights and Duties of Partners and Relation to Third Parties [Sections 18—29], 4. Kinds of Partners [Sections 31—38], 5. Dissolution of a Firm [Sections 39—55], 6. Registration of Partnership [Sections 56—72], (B) The Limited Liability Partnership Act, 2008 1. The Limited Liability Partnership Act, 2008 : An Overview, Unit-V The Negotiable Instruments Act, 1881 1. Negotiable Instruments Act, 1881 : Introduction, 2. Parties to a Negotiable Instruments, 3. Negotiation, 4. Presentment and Dishonour of Negotiable Instruments, 5. Discharge of Negotiable Instruments, 6. Hundis, 7. Banker and Customer.

Table of Content : 1. Business Finance: Introduction 2. Financial Planning and Capitalization 3. Capital-Budgeting 4. Capital-Structure 5. Cost of Capital 6. Dividend Policy 7. Sources of Funds : Long-Term And Short-Term 8. Management of Working Capital 9. New Issue Markets 10. Secondary (Stock) Market 11. Basic Concepts : Time Value of Money, Risk and Return 12. Stock Exchange : Role and Functions 13. Stock Exchanges : National Stock Exchange and Mumbai Stock Exchange 14. Money Market And Call Money Market :Indian Money Market Composition and Structure. More Information:- The authors of this book are Dr. R.S. Kulshreshtha and Dr. A.M. Rathi. Dr. R.S. Kulshreshtha is Retd. Associate Professor and Head in Department of Economic Administration & Financial Management, University of Rajasthan, Jaipur. Dr. A.M. Rathi works as Dean, Faculty of Commerce in Dr. B.R. Ambedkar University, Agra.