Assessment of Persons other than Individuals and Filing of ITRs Bangalore University B.Com 6th Semester NEP Notes

16/11/2023 1 By indiafreenotes
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
CategoryManagement Notes
TagsAdvance tax payment for firms Assessment of foreign companies Assessment of start-up enterprises Assessment year for businesses Audit report submission for tax Business tax returns Capital gains tax for businesses Company tax compliance Corporate dividend distribution tax Corporate provisional tax Corporate tax assessment Corporate tax avoidance measures Corporate tax consultancy Corporate tax penalties Corporate tax planning strategies Corporate tax refund process Corporate tax software solutions Deferred tax calculation for firms Depreciation calculation for tax Digital tax submission for firms E-filing of corporate returns Financial year tax assessment GST implications on businesses HUF tax submission Income declaration scheme for businesses Income tax department queries for firms Income tax notices to companies International tax agreements impact on businesses ITR filing for companies LLP tax obligations Minimum alternate tax (MAT) for companies Non-profit organization ITR Partnership firm taxation Prior year tax assessment for companies Professional tax for corporations Section 80C deductions for firms Sector-specific tax provisions Tax audit for businesses Tax deductions for corporations Tax dispute resolution for firms Tax exemptions for enterprises Tax incentives for manufacturing units Tax rebate for businesses Tax savings strategies for companies Tax slab for companies Taxation of ESOPs in companies Taxation of joint ventures Taxation of mergers and acquisitions TDS compliance for corporations Trusts income tax filing

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