Direct Taxes

9th April 2020 3 By indiafreenotes

Unit 1 Definitions and Residential Status {Book}

Basic Terms (Section. 2,3,4) Assessee, Assessment, Assessment Year, Annual Value,    Business, Capital Assets, Income, Previous Year, Person, Transfer

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Determination of Residential Status of Individual

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Scope of Total Income (S.5)

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Unit 2 Heads of Income – I {Book}

Salary (S. 15-17)

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Income from House Property (S. 22-27)

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Profit & Gain from Business and Profession (S. 28, 30,31,32, 35, 35D,36,37, 40, 40A and 43B)

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Unit 3 Heads of Income – II {Book}

Capital Gain (S. 45, 48, 49, 50 and 54)

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Income from other sources (S.56- 59)

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Exclusions from Total Income (S.10)

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Unit 4 Deductions under Chapter VI A {Book}

Deductions from Total Income S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA

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Unit 5 Computation of Taxable Income of Individuals {Book}

Computation of Total Income

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Taxable Income of Individuals

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