Tag: Tax Deducted At Source

Bangalore University B.com Notes

TDS and ITR Filling BU B.Com SEP 5th Sem 2024-25 Notes

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Unit 1 [Book]
Permanent Account Number (PAN), Features and Provisions VIEW
Application for PAN Online/Offline VIEW
Downloading of e-PAN VIEW
Corrections in PAN VIEW
Linking of PAN and Aadhaar Sec 139 A & 139 B VIEW
Registering PAN in E-Filing Portal VIEW
Unit 2 [Book]
Income Tax Returns (ITR) VIEW
E-Filing 139D VIEW
Requirement of Filing ITR [Section 139(1)], Due Date of Filing of ITR VIEW
Applicability of Form ITR-1 VIEW
Applicability of Form ITR-2 VIEW
Applicability of Form ITR-3 VIEW
 Applicability of Form ITR-4 VIEW
Applicability of Form ITR-5 VIEW
Applicability of Form ITR-6 VIEW
Applicability of Form ITR-7 VIEW
Types of Returns, Regular ITR, Revised ITR, Belated Return, Updated Returns 139(8a) VIEW
Provisions Relating to Updated Returns including Interest and Penalties VIEW
Unit 3 [Book]
Introduction to the Concept of TDS VIEW
Applicability of TDS Sec 392 VIEW
Applicability of TDS Sec 393 VIEW
Provisions In Brief Relating to Advance Payment of Tax VIEW
Quarterly Filing of TDS Returns VIEW
Prescribed forms for Filing of TDS Returns (From 138, 140, 141) VIEW
Acknowledgement for TDS Form 130, 131 VIEW
Exemption from TDS Form 128, 121 VIEW
Unit 4 [Book]
Income Tax Portal VIEW
Prerequisites for TDS and ITR VIEW
Preparation of Electronic Returns VIEW
ITR Filing Online VIEW
Bangalore University B.com Notes

Direct Taxation-I BU B.Com SEP 5th Sem 2024-25 Notes

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Unit 1 [Book]
Taxation, Basic Reasons to Impose Taxation VIEW
Constitutional Validity of Taxes VIEW
Administration of Tax Laws VIEW
Component of Income Tax Law in India VIEW
Basic Principles for Charging Income Tax [Sec. 4] VIEW
Tax Year [Sec 3] VIEW
Assessee [Sec 2(7)] VIEW
Capital Asset 2(22) VIEW
Person [Sec 2 (77)] VIEW
Income [Section 2(24)] VIEW
Heads of Income [Sec 14] VIEW
Gross Total Income (GTI) [Sec. 122], Total Income (TI) [Sec. 2(108) read with section 122] VIEW
Distinguish between Gross Total Income and Taxable Income VIEW
Rounding-off of total income [Sec. 516] VIEW
Capital Receipts -vs.- Revenue Receipts VIEW
Rate of Tax Under Old Tax Regime / Regular Tax Regime VIEW
Rate Of Tax Under Default Tax Regime (New Regime) U/S 202 VIEW
Double Taxation Avoidance Agreement (DTAA) VIEW
Unit 2 [Book]
Determination of Residential Status VIEW
Residential Status, Individual [Sec. 6(2)] to [Sec. 6(8)] VIEW
Hindu Undivided Family (HUF) [Sec. 6(9)] VIEW
Company [Sec. 6(10)] VIEW
Firm or an Association of Persons (AOP) or Body of Individuals (BOI) or Any other Person [Sec. 6(11) VIEW
Resident and Ordinary Resident [Sec. 6(13)] VIEW
illustrations only on Individual Incidence of Tax [Sec. 5] VIEW
Unit 3 [Book]
Basic Elements of Salary VIEW
Employer-Employee Relationship VIEW
Basis of Charge [Sec. 15] VIEW
Definition of Salary [Sec. 16] VIEW
Deduction from Salary [Sec. 19] VIEW
Perquisite [Sec. 17] VIEW
Income Not be included in the Total Income [Schedule III and Sec 11] VIEW
Computation of Taxable Salary VIEW
Illustrations including deduction of Retirement Benefits VIEW
Employee Stock Option Plans (ESOPs) VIEW
Unit 4 [Book]
Chargeability [Sec. 20] VIEW
Determination of Annual Value [Sec. 21], 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, Computation of Income VIEW
Recovery of Arrears of Rent and Unrealized Rent VIEW
Deduction’s u/s 22 – a) Standard Deduction b) Interest on Borrowed VIEW
Capital Treatment of Pre and Post Construction VIEW
Interest Computation of Income from House Property, Property owned by Co-owners VIEW
Unit 5 [Book]
Income Exempted [Schedule II Read with Sec 11] VIEW
Agriculture Income, Instances of Agricultural (Agro) Income, Instances of Non-agricultural (Non-Agro) Income VIEW
Treatment of Partly Agricultural and Partly Non-Agricultural Income VIEW
Illustrations on Impact of Agricultural income on Tax Computation VIEW
Deductions: Differences between Deduction and Exemptions VIEW
General Provisions Schedule III, Rebate u/s 156 VIEW
Computation Tax Gross Total Income and Tax Liability VIEW
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