The position of Tarkaśāstra in Indian thought is extraordinary. Argument and grammer are useful to all branches of sciences. If grammer ensures purity of śabda and correctness of application, tarkasāstra is essential for rationalization of thoughts. The Tarkasamgraha of Annambhatta is an essential introductory work for anyone beginning studies in Indian Logic. It occupies a foundational position in the study of Nyāya- Vaiśeṣika and metaphysics, serving as the primary gateway through which students enter the Nyāya tradition. Topic - The work entitled ‘Tarkasamgraha : An Introduction to the Fundamentals of Nyāya- Vaiśeṣika Philosophy’ deals with the easy summary of the main principles in the Nyāya- Vaiśeṣika system and Tarkasamgraha.