Income Tax-I Bangalore City University BCOM SEP 2024-25 5th Semester Notes
by | Unit 1 | |
| Meaning of Tax, Types of Taxes | VIEW |
| Canons of Taxation | VIEW |
| Important Definitions: | |
| Assessment Year | VIEW |
| Previous year including Exceptions | VIEW |
| Assesses, Person, Income, Casual Income | VIEW |
| Gross Total Income, Total Income | VIEW |
| Agricultural Income | VIEW |
| Tax Rates (Old and New Regimes) | VIEW |
| Exempted Incomes of individuals under Section 10 | VIEW |
| Unit 2 | |
| Meaning of Assessment, Objectives, Types, Process | VIEW |
| Permanent Account Number, Meaning, Procedure for obtaining PAN and Transactions were Quoting of PAN is Compulsory | VIEW |
| Income Tax Authorities their Powers and Function CBDT, CIT and AO | VIEW |
| Unit 3 | |
| Residential Status | VIEW |
| Introduction, Residential Status of an individual | VIEW |
| Determination of Residential Status of an Individual | VIEW |
| Incidence of Tax | VIEW |
| Scope of Total Income | VIEW |
| Problems on Computation of Gross Total Income of an individual (Excluding Deductions U/S 80) | VIEW |
| Unit 4 | |
| Introduction, Meaning of Salary | VIEW |
| Basis of Charge | VIEW |
| Definitions: Salary, Allowances, Perquisites and Profits in Lieu of Salary, Provident Fund, Retirement Benefits, Gratuity, Pension and Leave Salary | VIEW |
| Deductions U/S 16 | VIEW |
| Problems on Computation of Taxable Salary | VIEW |
| Unit 5 | |
| Income from House Property, Introduction | VIEW |
| Basis of Charge of House Property | VIEW |
| Deemed owners | VIEW |
| House Property Incomes exempt from Tax | VIEW |
| Vacancy allowance and Unrealized Rent | VIEW |
| Annual Value, Determination of Annual Value | VIEW |
| Deductions U/S 24 from Net Annual Value | VIEW |
| Problems on Computation of Income from House Property | VIEW |