Income Tax Law Pratices I

Paper Code: 
BSR 311
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

To gain knowledge of the basic principles underlying the substantive provisions of the Income Tax Law and their application in computation of income of an individual under various heads of Income.

7.00
Unit I: 
Definitions

Definitions- Person, Assessee, Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Residential Status and Scope of Total Income

15.00
Unit II: 
Computation of Taxable Income Under the Head Salaries

Computation of Taxable Income Under the Head Salaries

7.00

Computation of Taxable Income under the Head House Property

6.00

Depreciation and Other Deductions

10.00
Unit V: 
Computation of Taxable Income under the head Business and Profession

Computation of Taxable Income under the head Business and Profession

Essential Readings: 

1. Professional Approach to Direct Taxes- Girish Ahuja& Ravi Gupta( Bharat Law House Pvt Ltd, New Delhi 2. Income Tax-Patel, Chaudhary, Sharma, Modi, Bardiya 3. Income Tax- Agarwal, Jain, Sharma ,Shah, Mangal ( Ramesh Book Depot) Reference Books

References: 

Computation of Taxable Income under the head Business and Profession

Academic Year: 
2017-2018
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