Direct taxes are taxes levied directly on the income or wealth of individuals or organizations. In India, direct taxes are governed by the Income-tax Act, 1961, and the Wealth-tax Act, 1957. The law and practice of direct taxes in India are complex and require a thorough understanding of the statutes, rules, and regulations.

In conclusion, the book "Direct Taxes Law and Practice" by Vinod Singhania is a comprehensive guide to the law and practice of direct taxes in India. The book provides a detailed analysis of the Income-tax Act, 1961, and the Wealth-tax Act, 1957, and is an important resource for tax practitioners, consultants, students, and business professionals.

Vinod Singhania is a well-known author and expert in the field of taxation in India. His book, "Direct Taxes Law and Practice," is a comprehensive guide to the law and practice of direct taxes in India. The book covers the Income-tax Act, 1961, and the Wealth-tax Act, 1957, and provides a detailed analysis of the provisions, rules, and regulations.