by | Unit 1 Profits and Gains from Business or Profession [Book] | |
| Meaning and Definition Business, Profession | VIEW |
| Vocation | VIEW |
| Expenses Expressly Allowed | VIEW |
| Allowable Losses | VIEW |
| Expenses Expressly Disallowed | VIEW |
| Expenses Allowed on Payment Basis | VIEW |
| Problems on Business relating to Sole Trader | VIEW |
| Problems on Profession relating to Chartered Accountant, Advocate and Medical Practitioner | VIEW |
| Unit 2 Capital Gains [Book] | |
| Basis of Charge | VIEW |
| Capital Assets, Transfer of Capital Assets | VIEW |
| Computation of Capital Gains | VIEW |
| Exemptions on Capital Gains U/S 54, 54B, 54D, 54EC, 54F | VIEW |
| Problems on Capital Gains | VIEW |
| Unit 3 Income from Other Sources [Book] | |
| Incomes | VIEW |
| Heads of Income: Income from Salaries | VIEW |
| Income from House & Property | VIEW |
| Profits and Gains of a Business or Profession | VIEW |
| Income from Capital Gains | VIEW |
| Taxable under the head Other Sources | VIEW |
| Securities, Kinds of Securities | VIEW |
| Rules for Grossing Up | VIEW |
| Ex-Interest Securities, Cum-Interest Securities, Bond Washing Transactions | VIEW |
| Unit 4 Deductions from Gross Total Income [Book] | |
| Introduction Provisions of Set off and Carry Forward of Losses (Theory only) | VIEW |
| Provision for Set-off & Carry forward of losses | VIEW |
| Computation of Total Income and tax liability of an Individual under old Tax regime and New tax regime 115BAC | VIEW |
| Deductions u/s: 80 C, 80 CCC, 80 CCD, 80 D, 80 G, 80 GG, 80 GGA, and 80 U | VIEW |
| Unit 5 Assessment Procedure and Income Tax Authorities: [Book] | |
| Assessment Introduction, Due date of filing returns, Filling of returns by different assesses, E- filing of returns, Types of Assessment | VIEW |
| Permanent Account Number Meaning | VIEW |
| Procedure for obtaining PAN and Transactions were quoting of PAN is Compulsory | VIEW |
| Income Tax Authorities their Powers and Duties | VIEW |
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