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