INCOME TAX LAW AND ACCOUNTING आयकर विधि एवं लेखांकन

Syllabus ¼ikB~;Øe½

BCAF/MJC-6: Income Tax Law and Accounting

Unit 1: Basic Concept

Income, Person, Assessee, Assessment Year, Previous Year, Gross Total Income Total Income, Permanent Account Number (PAN). Residential Status: Scope of Total Income on the Basis of Residential Status & Tax Liability of An Individual.                           [Lectures 10]

Unit 2:

· Exempted Income Under Section 10;

· Computation of Income Under Different Heads:

Ø Salaries.

Ø Income From House Property.                                                                                                                     [Lectures 10]

Unit 3: Computation of Income Under Different Heads

Profits and Gains of Business or Profession, Capital Gains, Income From Other Sources.                                        [Lectures 10]

Unit 4: Total Income and Tax Computation

Deductions From Gross Total Income, Rebates and Reliefs, Computation of Total Income of An Individual.             [Lectures 10]

Unit 5: Tax Liability of Individual and Partnership Firms

Tax Liability of Individual and Partnership Firms; Brief Introduction to E-filing.                                                      Lectures 10]

                                                     BCAF/MJC-6: vk;dj fof/k ,oa ys[kkadu

bdkbZ&1& ewy vo/kkj.kk

vk;] O;fDr] djnkrk] dj fu/kkZj.k o"kZ] xr o"kZ] ldy dqy vk;] dqy vk;] LFkk;h [kkrk la[;k (PAN)A [Lectures 10]

bdkbZ&2&/kkjk 10 ds varxZRk dj eqDr vk;;

fofHkUu 'kh"kksaZ ds varxZRk vk; dh x.kuk:

Ø osruA

Ø edku laifÙk ls vk;A [Lectures 10]

bdkbZ&3&fofHkUu 'kh"kksaZ ds varxZr vk; dh x.kuk

O;kikj vFkok is'ks ls ykHk ,oa çkfIr] iw¡th ykHk] vU; lzksrksa ls vk;A [Lectures 10]

bdkbZ&4&dqy vk; ,oa dj x.kuk

ldy dqy vk; ls dVkSrh] NwV ,oa jkgr] ,d O;fDr dh dqy vk; dh x.kukA [Lectures 10]

bdkbZ&5&O;fDrxr ,oa lk>snkjh QeksaZ dh dj nkf;Ro

O;fDrxr ,oa lk>snkjh QeksaZ dh dj nkf;Ro; bZ&Qkbfyax dk laf{kIr ifjp;A [Lectures 10]

BCAF/MIC-6: Income Tax Law and Accounting

Unit 1: Basic Concept

Income, Person, Assessee, Assessment Year, Previous Year, Gross Total Income Total Income, Permanent Account Number (PAN). Residential Status: Scope of Total Income on the Basis of Residential Status & Tax Liability of An Individual. [Lectures 10]

Unit 2:

· Exempted Income Under Section 10;

· Computation of Income Under Different Heads:

Ø Salaries.

Ø Income From House Property. [Lectures 10]

Unit 3: Computation of Income Under Different Heads

Profits and Gains of Business or Profession, Capital Gains, Income From Other Sources. [Lectures 10]

                                                     BCAF/MIC-6: vk;dj fof/k ,oa ys[kkadu

bdkbZ&1& ewy vo/kkj.kk

vk;] O;fDr] djnkrk] dj fu/kkZj.k o"kZ] xr o"kZ] ldy dqy vk;] dqy vk;] LFkk;h [kkrk la[;k (PAN)A [Lectures 10]

bdkbZ&2&/kkjk 10 ds varxZRk dj eqDr vk;;

fofHkUu 'kh"kksaZ ds varxZRk vk; dh x.kuk:

osruA

edku laifÙk ls vk;A [Lectures 10]

bdkbZ&3&fofHkUu 'kh"kksaZ ds varxZr vk; dh x.kuk

O;kikj vFkok is'ks ls ykHk ,oa çkfIr] iw¡th ykHk] vU; lzksrksa ls vk;A [Lectures 10]