INCOME TAX U.P State Nep BBA 5th Semester

Unit

Topics

I

Indian Income Tax Act, 1961: Basic Concepts - Income, Agriculture Income, Casual Income, Assessment Year, Previous Year, Gross Total Income, Total Income, Person, Tax Evasion, Tax Avoidance. [Lecture-8]

II

Basis of Charge: Scope of Total Income, Residence and Tax Liability, Income Which Does Not Form Part of Total Income.                 [Lecture-6]

III

Heads of Income: Income From Salaries, Income From House Property. Profit and Gains of Business or Profession, Capital Gains, Income From Other Sources.                                                                   [Lecture-10]

IV

Aggregation of Income, Set off and Carry Forward of Losses, Deductions From Gross Total Income, Computation of Total Income and Tax Liability.

[Lecture-6]