Taxation & Laws LU BBA 4th Semester NEP Notes

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


Unit 2 [Book]
Basis of Charge VIEW 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