P31 Income tax Law and Accounts Lucknow University B.com NEP Notes

Unit 1 [Book]
Basic Concepts: Income, Agricultural Income, Casual Income, Assessment Year, Previous Year, Gross Total Income, Total Income, Person VIEW
Tax evasion, Tax avoidance VIEW
Tax Planning VIEW
Basics of Charge; Scope of total income, Residence and Tax Liability, Income which does not form part of total income, Deduction from Gross total income VIEW
Unit 2 [Book]
Heads of the Income, Income from Salaries VIEW
Income from House Property VIEW
Profit and Gains of Business and Profession VIEW
Capital gains VIEW
Income from Other Sources VIEW
Unit 3 [Book]
Deemed Income VIEW
Aggregation of Income VIEW
Set-off and Carry Forward of Losses VIEW
Income Tax Authorities VIEW
Income Tax Assessment procedures VIEW
Unit 4 [Book]
Computations of Total income of an individual VIEW
Computations of Total income of an HUF VIEW

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