Skip to the content
Income Tax – 2
6th July 2020
By
indiafreenotes
Unit 1 Profits and Gains from Business or Profession {Book}
|
|
Meaning and Definition Business, Profession
|
|
Vocation
|
|
Expenses Expressly Allowed
|
|
Allowable Losses
|
|
Expenses Expressly Disallowed
|
|
Expenses Allowed on Payment Basis
|
|
Problems on Business relating to Sole Trader
|
|
Problems on Profession relating to Chartered Accountant, Advocate and Medical Practitioner
|
|
Unit 2 Capital Gains {Book}
|
|
Basis of Charge
|
|
Capital Assets, Transfer of Capital Assets
|
|
Computation of Capital Gains
|
|
Exemptions on Capital Gains U/S 54, 54B, 54D, 54EC, 54F
|
|
Problems on Capital Gains
|
|
Unit 3 Income from other Sources {Book}
|
|
Incomes
|
|
Heads of Income: Income from Salaries
|
|
Income from House & Property
|
|
Profits and gains of a Business or Profession
|
|
Income from Capital Gains
|
|
Taxable under the head Other Sources
|
|
Securities, Kinds of Securities
|
|
Rules for Grossing Up
|
|
Ex-Interest Securities, Cum-Interest Securities, Bond Washing Transactions
|
|
Unit 4 Deductions from Gross Total Income {Book}
|
|
Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 G, 80 GG, 80 GGA, and 80 U
|
|
Unit 5 Set-Off & Carry Forward of Losses And Assessment of Individuals {Book}
|
|
Set-Off & Carry Forward of Losses
|
|
Assessment of Individuals
|
|
Provision for Set-off & Carry forward of losses
|
|
Computation of Total Income
|
|
Tax Liability of an Individual Assesses
|
|
Like this:
Like Loading...
Related
error: Content is protected !!
[…] VIEW […]