PREFACE TO THE EIGHTH EDITION
By the grace of Almighty ALLAH and prayers of my family, friends, and students, I am presenting
the Twelfth Edition of “Conceptual approach to taxes”. This book is primarily for the students of
CAF / CFAP - of ICAP, PIPFA, Stage IV of ICMAP and M. Com.
I hope this book will serve the purpose of the students, teachers & other persons related with the
taxation. The book primarily consists of notes on each chapter with examples, multiple choice
questions, practical problems with solutions and topic wise last year questions from tax year 2003
to 20 22.
I am grateful to all those who contributed a lot in the completion of this book. My special thanks
are due to my staff.
All positive criticism with suggestions for the improvement will be entertained.
Nadeem Butt
(Chartered Accountant)
FCA, FACMA, FPFA, B.Com.
Chairman LTBA - Tax Academy ( 2018 - 2022 )
PRINCIPAL: INSTITUTE OF TAXATION & FINANCE
August 02, 20 22