Last updated on December 25th, 2021 at 05:16 pm
Unit 1 Introduction to Income Tax {Book}
|
|
Income Tax History
|
|
Legal framework of Income Tax:
|
|
Types of income Taxes
|
|
Cannons of Taxation
|
|
Important Definition:
|
|
Assessment, Assessment Year, Income, Agriculture income, Assessee, Person, Casual Income
|
|
Previous Year and expectations
|
|
Gross Total income, Total income
|
|
Residential Status:
|
|
Determination of Residential Status of an individual, Incidence of Tax
|
|
Exempted income introduction, Exempted income U/S 10
|
|
Unit 2 Income from Salary {Book}
|
|
Income from Salary
|
|
Basis of charge
|
|
Allowances, Fully Taxable Allowances
|
|
Partly Taxable Allowances
|
|
Fully exempted Allowances
|
|
Perquisites, Tax free Perquisites
|
|
Provident funds
|
|
Deductions from Salary under Section 16
|
|
Unit 3 Income from House Property {Book}
|
|
Basis of Charge of Income from House Property
|
|
Exempted incomes from House Property
|
|
Annual Value, Determination of Annual Value
|
|
Loss due to Vacancy
|
|
Deductions from Annual Value
|
|
Unit 4 Profits and Gains from Business and Profession {Book}
|
|
Meaning and Definition of Business and Profession
|
|
Expenses & Losses Expressly Allowed
|
|
Expenses & Losses Expressly Disallowed
|
|
Expenses allowed on Payment Basis
|
|
Unit 5 Computation of Total Income {Book}
|
|
Income from Capital Gains
|
|
Income from Other Sources
|
|
Deductions U/S 80C, 80D, 80E
|
|
Like this:
Like Loading...
Related
[…] VIEW […]