by | Unit 1 [Book] | |
| Introduction Meaning of Tax, Types of Taxes | VIEW |
| Cannons of taxation | VIEW |
| Brief history of Indian Income Tax | VIEW |
| Legal Framework of Taxation | VIEW |
| Important Definitions: | |
| Assessment, Assessment year, Assesses, Person, Income, Casual income, Agricultural income | VIEW |
| Previous year including exceptions | VIEW |
| Gross total income, Total income | VIEW |
| Scheme of Taxation | VIEW |
| Exempted incomes of individuals under section 10 of the Income Tax Act, 1961 | VIEW |
| Slab rate Under Old tax and New tax regime 115BAC | VIEW |
| Unit 2 [Book] | |
| Introduction Residential status of an individual, Determination of residential status of an individual | VIEW |
| Incidence of Tax | VIEW |
| Factor affecting Incidence of Tax | VIEW |
| Scope of Total income | VIEW |
| Problems on computation of Gross total Income of an individual. | VIEW |
| Unit 3 [Book] | |
| Introduction, Meaning of Salary, Basis of charge, Definitions Salary | VIEW |
| Perquisites and profits in lieu of salary | VIEW |
| Provident Fund | VIEW |
| Transferred balance | VIEW |
| Retirement Benefits Gratuity, | VIEW |
| Pension and Leave salary | VIEW |
| Deductions u/s 16 | VIEW |
| Problems on Computation of Income from Salary | VIEW |
| Unit 4 [Book] | |
| Income from House Property Introduction | VIEW |
| Basis for charge | VIEW |
| Deemed owners | VIEW |
| House property: Incomes exempt from tax | VIEW |
| House property Incomes exempt from tax | VIEW |
| Composite rent and Unrealized rent | VIEW |
| Annual Value, Determination of Annual Value | VIEW |
| Deductions u/s 24 from Annual Value | VIEW |
| Problems on Computation of Income from House Property | VIEW |
| Unit 5 [Book] | |
| Introduction TDS Section 192 | VIEW |
| Advance Tax, Meaning of advance tax | VIEW |
| Computation of Advance tax | VIEW |
| Installment of Advance tax and Due dates | VIEW |
| Deductions under Sections 80C, 80CCC, 80CCD, 80CCG, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80TTA and 80U as applicable to Individuals. | VIEW |
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