Paper : Income Tax Law and Accounts
Unit - I Basic Concepts : Income, agricultural income, casual income,
assessment year previous year, gross total income, total income,
person, Tax evasion, avoidance and tax planning. Basic of Charge:
Scope of total income, residence and tax liability, income which
does not form part of total income. Deduction from Gross total
income.
Unit-2 Heads of the Income: Salaries; Income from house property; Profit
and gains to business or profession, Capital gains; Income from
other sources.
Unit-3 Computation of total income of an individual, H.U.F. and firm.
Unit-IV Deemed income; Aggregation of income, Set-off and carry forward
of losses; Tax Authorities; Assessment procedures.
Books Recommended:
1. Shukla, S.K. - Direct Tax : Laws and Accounts (Hindi &
English)
2. Singhanai V.K - Students, Guide of Income Tax, Taxman,
Dellii
3. Prasad, Bhagwati: Income Tax Law & Practice; Wiley
Publication, New Delhi
4.Dinker Pagare: Income Tax Law and Practice; Sultan Chand &
Sons, New Delhi
5. Grish Ahuja & Ravi Gupta, Syustematic approach to incpme
tax, Sahitya Bhawan publication, New Delhi.
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