The textbook is strategically divided into two parts to bridge the gap between abstract economic principles and real-world implementation:

: Discusses general considerations, classification of taxes, and the canons of taxation (e.g., Adam Smith’s principles). Taxation Principles

While the publisher maintains copyright and prohibits unauthorized reproduction, you can find official and archival versions through the following platforms: Public-Finance-H L BHatia PDF - Scribd

The book is systematically divided into two main parts to balance theory and practice: Google Books Part I: Theory of Public Finance : Covers basics like the Principle of Maximum Social Advantage , public revenue, tax incidence, and fiscal policy. Part II: Indian Public Finance : Focuses on the Indian fiscal system, , federal finance, and the most recent Central Government Budgets Purchasing Options