Income Tax

07/07/2020 1 By indiafreenotes

Unit 1 Introduction to Income Tax {Book}

Income Tax History

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Legal framework of Income Tax:

Types of income Taxes

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Cannons of Taxation

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Important Definition:

Assessment, Assessment Year, Income, Agriculture income, Assessee, Person, Casual Income

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Previous Year and expectations

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Gross Total income, Total income

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Residential Status:

Determination of Residential Status of an individual, Incidence of Tax

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Exempted income introduction, Exempted income U/S 10

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Unit 2 Income from Salary {Book}

Income from Salary

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Basis of charge

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Allowances, Fully Taxable Allowances

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Partly Taxable Allowances

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Fully exempted Allowances

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Perquisites, Tax free Perquisites

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Provident funds

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Deductions from Salary under Section 16

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Unit 3 Income from House Property {Book}

Basis of Charge of Income from House Property

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Exempted incomes from House Property

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Annual Value, Determination of Annual Value

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Loss due to Vacancy

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Deductions from Annual Value

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Unit 4 Profits and Gains from Business and Profession {Book}

Meaning and Definition of Business and Profession

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Expenses & Losses Expressly Allowed

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Expenses & Losses Expressly Disallowed

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Expenses allowed on Payment Basis

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Unit 5 Computation of Total Income {Book}

Income from Capital Gains

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Income from Other Sources

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Deductions U/S 80C, 80D, 80E

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