by | Unit 1 Depreciation and Investment Allowance [Book] | |
| Introduction, Meaning of Depreciation, Important points regarding Depreciation | VIEW |
| Conditions for Allowance of Depreciation | |
| Assets eligible for Depreciation | |
| Important terms for Computation of Depreciation Allowance |
| Unit 2 Assessment of Partnership firms [Book] | |
| Definition of Partnership, Firm and Partners | VIEW |
| Assessment of Firms (Section 184) | VIEW |
| Computation of Firm’s Business Income | VIEW |
| Treatment of Interest, Commission | VIEW |
| Remuneration received by partners (Sec 40b) | VIEW |
| Presumptive Taxation (44AD) | VIEW |
| Problems on Computation of Total Income and Tax Liability of Firms (Use of available software package for Computation of Tax Liability, Related Forms and Challan) | VIEW |
| Unit 3 Assessment of Companies [Book] | |
| Introduction, Meaning and Definition of Company, Types of Companies under Income Tax Act | VIEW |
| Problems on Computation of Total income of companies | VIEW |
| Minimum Alternate Tax (115JB) | VIEW |
| Applicable Deductions u/s 80IA, 80IB, 80IC, 80G | VIEW |
| Problems on Computation of Tax Liability (Use of available Software Package) | VIEW |
| Unit 4 Tax Under E-Environment [Book] | |
| Advance Tax Sections | VIEW |
| Tax Deducted at Source (TDS) | VIEW |
| Online payment of tax | VIEW |
| Problems on Advance Tax and TDS | VIEW |
| Unit 5 Filing of Income Tax returns (ITR) [Book] | |
| Filing of Income Tax Returns (ITR) as per IT Act | VIEW |
| Types Income Tax return forms | VIEW |
| Benefit of filing ITR | VIEW |
| Different Sections of ITR Returns, Document required to filing ITR | VIEW |
| Form 16, 26AS & AIS Significance in Returns | VIEW |
| E-filing of Return on Income Tax Portal | VIEW |
| Verification of ITR | VIEW |
| Problems on Section 234(A) 234(B) 234(c) | VIEW |
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