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Taxation and Laws LU BBA 4th Semester NEP Notes
25/01/2022
By
indiafreenotes
Unit 1 [Book] |
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Indian Income Tax Act, 1961 |
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Basic Concepts Income |
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Agriculture Income |
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Casual Income |
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Assessment Year, Previous Year |
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Gross Total Income, Total Income |
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Person |
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Tax Evasion, Tax Avoidance |
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Unit 2 [Book] |
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Basis of Charge |
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Scope of Total Income |
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Residence and Tax Liability |
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Income which does not form part of Total Income |
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Unit 3 [Book] |
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Heads of Income: Income from Salaries |
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Income from House Property |
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Profit and Gains of Business or Profession |
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Capital Gains |
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Income from Other Sources |
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Unit 4 [Book] |
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Aggregation of Income |
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Set off and Carry Forward of Losses |
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Deductions from Gross Total Income |
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Computation of Total Income and Tax liability |
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