Income Tax Law and Accounts (आयकर विधान एवं लेखे)

Unit

Topics

No. of Lectures

I

Taxation Policy of Raja Todarmal.

Introduction, Important Definitions: Assessee, Person, Income, Total Income, Assessment Year & Previous Year. Agricultural Income & its Assessment.

Residence & Tax Liability (Basis of Charge).

Capital & Revenue. Exempted Incomes.

22

II

Income from Salaries, Income from House Property. Profits and Gains of Business and Profession, Depreciation.

31

III

Capital Gains, Income from Other Sources, Deductions from Gross Total Income, Computation of Tax Liability of an Individual.

21

IV

Set off and Carry Forward of Losses and Clubbing of Income, Procedure of Assessment and Income Tax Authorities, Advance Payment of Tax and Deduction of Tax at Source.

16

bdkbZ

fo"k;

O;[;kuks dh la[;k

I

jktk VksMjey dh djk/kku uhfrA

ifjp;] egRoiw.kZ ifjHkk"kk,¡& djnkrk] O;fDr] vk;] dqy vk;] dj&fu/kkZj.k o"kZ ,oa xr o"kZA —f"k vk; ,oa bldk dj&fu/kkZj.kA

fuokl ,oa dj nkf;Ro ¼çHkkj dk vk/kkj½A

iw¡th ,oa jktLo] dj eqDr vk;A

22

II

osru ls vk;] edku laifÙk ls vk;] O;kikj ;k is'ks ls ykHk ,oa çkfIr;k¡ ykHk] ewY;ºzklA

31

III

iw¡th ykHk] vU; lzksrksa ls vk;] ldy dqy vk; ls dVkSrh] ,d O;fDr ds dj nkf;Ro dh x.kukA

21

IV

gkfu;ksa dh iwfrZ ,oa mUgsa vkxs ys tkuk rFkk vk; dk ladyu] dj&fu/kkZj.k dh dk;Zfof/k ,oa vk;dj çkf/kdkjh] dj dk vfxze Hkqxrku ,oa lzksr ij dj dh dVkSrhA

16

Unit

Topics

No. of Lectures

I

Evolution of Taxation System in India.

Introduction, Important Definitions: Assessee, Person, Income and its assessment. Residence and Tax Liability (Basis of Charge).

Capital & Revenue. Exempted Incomes.

22

II

Income from Salaries, Income from House Property. Profits and Gains of Business and Profession, Depreciation.

31

III

Capital Gains, Income from Other Sources, Deductions From Gross Total Income, Computation of Tax Liability of an Individual.

21

IV

Set off and Carry Forward of Losses and Clubbing of Income, Procedure of Assessment, Advance Payment of Tax and Deduction of Tax at Source.

Basics of Filling of Returns: Types of ITR, Form 16 and Form 26AS.

16

bdkbZ

fo"k;

O;[;kuks dh la[;k

I

Hkkjr esa djk/kku ç.kkyh dk fodklA

ifjp;] egRoiw.kZ ifjHkk"kk,¡& djnkrk] O;fDr] vk; ,oa bldk dj&fu/kkZj.kA fuokl ,oa dj nkf;Ro ¼çHkkj dk vk/kkj½A

iw¡th ,oa jktLo] dj eqDr vk;A

22

II

osru ls vk;] edku laifÙk ls vk;] O;kikj ;k is'ks ls ykHk ,oa çkfIr;k¡ ykHk] ewY;ºzklA

31

III

iw¡th ykHk] vU; lzksrksa ls vk;] ldy dqy vk; ls dVkSrh] ,d O;fDr ds dj nkf;Ro dh x.kukA

21

IV

gkfu;ksa dh iwfrZ ,oa mUgsa vkxs ys tkuk rFkk vk; dk ladyu] dj&fu/kkZj.k dh dk;Zfof/k] dj dk vfxze Hkqxrku ,oa lzksr ij dj dh dVkSrhA

fooj.kh nkf[ky  djus  dk ewy vk/kkj& vkbZVhvkj ds çdkj] Q‚eZ 16 rFkk Q‚eZ 26AS A

16