Tag: Income Tax Law

Bangalore North University BBA Notes

Income Tax-II Bangalore North University BBA SEP 2024-25 6th Semester Notes

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Bangalore North University BBA Notes

Income Tax-I Bangalore North University BBA SEP 2024-25 5th Semester Notes

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Unit 1  
Tax: Introduction, Meaning, Definition, Objectives VIEW
Income-Tax Act, 2025: Scope and Framework VIEW
Basic Principles for Charging Income Tax [Sec. 4] VIEW
Assessment, Types of Assessment, Procedure for Assessment VIEW
Finance Bill and Finance Act VIEW
Definitions, Tax Year [Sec. 3] VIEW
Assessee [Sec. 2(11)] VIEW
Person [Sec. 2(77)], VIEW
Income [Sec. 2(49)] VIEW
Heads of Income [Sec. 13] VIEW
Gross Total Income (GTI) [Sec. 122], Total Income [Sec. 2(108)] VIEW
Tax Administration – Authorities VIEW
Unit 2  
Structure of Income Tax Department VIEW
Role and Functions of Central Board of Direct Taxes (CBDT) VIEW
Powers and Duties of Income Tax Authorities:  
Chief Commissioner of Income Tax VIEW
Commissioner of Income Tax, Assessing Officer VIEW
Income Tax Officer VIEW
Unit 3  
Residential Status: Introduction and Need VIEW
Determination of Residential Status of Individuals u/s [Sec. 6(2)] to [Sec. 6(8)] VIEW
Incidence of Tax for Individual Assessee [Sec. 5] VIEW
Unit 4  
Salary: Introduction, Basic Elements VIEW
Employer-employee relationship VIEW
Basis of Charge [Sec. 15] VIEW
Definition of Salary [Sec. 16] VIEW
Deduction from Salary [Sec. 19] VIEW
Allowances VIEW
Perquisites [Sec. 17] VIEW
Retirement Benefits: Gratuity, Leave Salary and Pension VIEW
Computation of Taxable Salary VIEW
Unit 5  
Income from House Property: Introduction, Basic Concepts VIEW
Chargeability [Sec. 20] VIEW
Determination of Annual Value [Sec. 21]: Computation of Income: Let-out Property, Self-occupied Property, Deemed to be Let-out Property, Property not Actually occupied by the owner, Partly Let-out and Partly Self-occupied Property VIEW
Recovery of Arrears of Rent and Unrealized Rent VIEW
Deductions u/s 22: Standard Deduction and Interest on Borrowed Capital VIEW
Treatment of Pre and Post Construction Interest VIEW
Computation of Income from House Property VIEW
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