by | Unit 1 Introduction to Income Tax [Book] | |
| Brief history of Indian Income Tax | VIEW |
| Legal Framework: | |
| Types of taxes | VIEW |
| Cannons of taxation | VIEW |
| Definitions: | |
| Assessment, Assessment year, Income, Agricultural income, Assesses, Person, Casual income | VIEW |
| Previous year including exception | VIEW |
| Gross total income, Total income | VIEW |
| Scheme of taxation | VIEW |
| Meaning and Classification of Capital and Revenue | VIEW |
| Income tax authorities: Powers & functions of CBDT, CIT & A.O | VIEW |
| Unit 2 Exempted incomes[Book] | |
| Introduction, exempted incomes U/S 10. Only in the hands of individuals | VIEW |
| Unit 3 Residential Status [Book] | |
| Residential status of an Individual’s, Determination of Residential status | VIEW |
| Incidence of tax-problems on computation of Gross total Income | VIEW |
| Unit 4 Income from Salary [Book] | ||
| Meaning, definitions, Basis of charge, Advance salary, Arrears of salary, encashment of earned leave | VIEW | |
| All allowances | VIEW | |
| Perquisites | VIEW | |
| Profits in lieu of salary | VIEW | |
| Provident fund | VIEW | |
| Gratuity | VIEW | VIEW |
| Commutation of pension | VIEW | |
| Deductions from salary U/S 16 | VIEW | |
| Problems on computation of salary income | VIEW | |
| Unit 5 Income from House property [Book] | |
| Income from House property | VIEW |
| Basis of charge | VIEW |
| Deemed owners, Composite rent | VIEW |
| Exempted income from house property | VIEW |
| Annual value | VIEW |
| Determination of Annual value, treatment of unrealized rent, loss due to vacancy, deductions from Annual value U/S 24 | VIEW |
| Problems on computation of income from house property | VIEW |
