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DIRECT TAX TYBMS Semester V / SYBBI Semester III

DIRECT TAX TYBMS Semester V / SYBBI Semester III

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DIRCET TAX

TYBMS - Semester V
SYBBI - Semester III

1. Definitions and Residential Status

 

Basic Terms (S: 2, 3, 4)

 

Assessee, Assessment, Assessment Year, Annual Value, Business,

 

Capital Assets, Income, Previous Year, Person, Transfer

 

Determination of Residential Status of Individual,

 

Scope of Total Income (S : 5)

 

2. Heads of Income - I

 

Salary (S. 15 - 17)

 

Income from House Property (S. 22 - 27)

 

Profit & Gain From Business and Profession

 

(S : 28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A and 43B)

 

3. Heads of Income - II

 

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

 

Income from Other Sources (S. 56 - 59)

 

Exclusions From Total Income (S. 10)

 

(Exclusion related to specified heads to be covered with relevant heads of income)

 

4. Deductions Under Chapter VI A

 

S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA

 

5. Computation of Taxable Income for Individuals

 

Computation of Total Income and Taxable Income of Individuals


Note :

 

The Syllabus is restricted to study of particular sections, specifically mentioned rules and notifications only.

 

1. All modules / units include Computational Problems / Case Study.

 

2. The Law in force on 1st April immediately preceding the commencement of Academic Year will be applicable for ensuing examinations.

 

 

Additional Information

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ISBN-13 978-81-946748-0-1
AUTHOR Ainapure - Ainapure
YEAR 2020
ED Third
PAGES 464
SUBJECT DIRECT TAX TYBMS Semester V / SYBBI Semester III
LANGUANGE English