In India, a business accounting and taxes course has been developed for students with a background in commerce as well as those with a strong interest in finance and taxation. Taxation, both direct and indirect, is an example of a practical element of learning. The Business Accounting and Taxation course in India is developed for professionals in the manufacturing industry. Business accounting and taxes have long been bitter competitors among accounting and financial professionals. Individuals and businesses are more aware of the need of filing taxes and keeping records.