Taxation and Laws LU BBA 4th Semester NEP Notes

25/01/2022 1 By indiafreenotes
Unit 1 [Book]
Indian Income Tax Act, 1961 VIEW
Basic Concepts Income VIEW
Agriculture Income VIEW
Casual Income VIEW
Assessment Year, Previous Year VIEW
Gross Total Income, Total Income VIEW
Person VIEW
Tax Evasion, Tax Avoidance VIEW

 

Unit 2 [Book]
Basis of Charge VIEW
Scope of Total Income VIEW
Residence and Tax Liability VIEW
Income which does not form part of Total Income VIEW

 

Unit 3 [Book]
Heads of Income: Income from Salaries VIEW
Income from House Property VIEW
Profit and Gains of Business or Profession VIEW
Capital Gains VIEW
Income from Other Sources VIEW

 

Unit 4 [Book]
Aggregation of Income VIEW
Set off and Carry Forward of Losses VIEW
Deductions from Gross Total Income VIEW
Computation of Total Income and Tax liability VIEW