Taxation and Laws LU BBA 4th Semester NEP Notes

Unit 1 [Book]
Indian Income Tax Act, 1961VIEW
Basic Concepts IncomeVIEW
Agriculture IncomeVIEW
Casual IncomeVIEW
Assessment Year, Previous YearVIEW
Gross Total Income, Total IncomeVIEW
PersonVIEW
Tax Evasion, Tax AvoidanceVIEW
Unit 2 [Book]
Basis of ChargeVIEW
Scope of Total IncomeVIEW
Residence and Tax LiabilityVIEW
Income which does not form part of Total IncomeVIEW
Unit 3 [Book]
Heads of Income: Income from SalariesVIEW
Income from House PropertyVIEW
Profit and Gains of Business or ProfessionVIEW
Capital GainsVIEW
Income from Other SourcesVIEW
Unit 4 [Book]
Aggregation of IncomeVIEW
Set off and Carry Forward of LossesVIEW
Deductions from Gross Total IncomeVIEW
Computation of Total Income and Tax liabilityVIEW

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