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Whether you're tackling the subject for the first time or revising in crunch time, this book ensures you're exam-ready with a deep conceptual base and complete ICAI coverage – all in one placeHow will this Book Help You? Concepts explained with examples, diagrams, and charts for better understanding.Keywords highlighted in bold; amendments marked in yellow.Covers ICAI material comprehensively, including hidden adjustments within concepts.Concise explanations that help you grasp key ideas in minutes.