Main Article Content
Abstract
Learning disability is the inevitable of the Indian students, compare with the developed nations, even though the Indian child forced to begin their education earlier, their IQ level is above average only. From the basic studies itself the student struggling to understand all subjects; no one has the experts in all subjects. The 21st century students are very attentive in the aspects of learning and critical thinking, they can understand the subject’s very easy manner, and they are in lateral thinking mind. The arts background students particularly commerce group students having this kind of attitude to solve the problem oriented papers in short way. The students those who studying income tax and accounting papers they can manage the subjects and clarify their doubts, but some cases most of the students are not aware, they struggle to solve the problems and worrying to write the examinations. The basic intention of the teacher is to solve the tax problems in a discussion way and then induce the students to learn without any doubts. The income tax papers always subject to change due to the modification of the tariff and returns clauses of the government.The purpose of the research is understood the students understanding on income tax subjects. The researcher applies statistical tools to find the understanding of the various relationships between the hypotheses.