BBA505 Taxation Laws

Unit 1 {Book}

Important Definitions, Concepts of Income

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Exempted incomes

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Residential Status and Tax Liability

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Unit 2 {Book}

Heads of Income: Income from Salaries

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Income from House & Property

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Profits and gains of a business or profession

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Income from Capital Gains

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Income from other sources

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Unit 3 {Book}

Individual Assessment

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Assessment Procedure

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Set off and Carry Forward of losses

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Clubbing of Income

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Income Tax authorities and their powers

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Unit 4 {Book}

Wealth Tax, Exemptions, Deemed Assests

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