Business Taxation

 CODE: 18 MBA 401B

Module-I: Direct Taxation; Introduction, Constitution and Taxation, Legal Instruments, Income Tax, Residential Status, Previous Year and Assessment Year, Heads of Income, Exemptions.  

Module-II: Income Sources Computation of Income: Income from Salary, Capital Gains and House Properties and other Incomes.  Computation of Income from Business and Profession, Various Exemptions.

Module-III: Introduction to Indirect Taxation, Computation of tax under GST, Value added Tax.