Tax is the most disturbing factor for any employee or businessman. Salary or profits come after putting in hard labor. But the earnings are not reaching the hands of employees or businessman in full as there is a tax to be paid on all the income earned. The tax laws are not cruel and they give ample opportunities to plan and pay lesser tax. If the laws are known clearly any one can plan and avoid tax. Many citizens think reducing the tax bill is breaching the tax law and may entice in legal action. But the tax laws encourage businessmen and employees to avoid tax and it is not illegal. This concept should reach the students at undergraduate level. This is a challenging area for a teacher to deliver the message and hence a case study in the form of employment income or business income with some practical data will be interesting to demonstrate and show how the tax bill is coming down without violating the tax laws.