| UNIT 1 Introduction [Book Link] | |
| Definition: Cannons of Taxation Person | VIEW |
| Assesse | VIEW |
| Income | VIEW |
| Previous Year, Assessment Year | VIEW |
| Income tax Important Dates and Forms | VIEW |
| Residential Status & Tax Incidence | VIEW |
| Individual income Exempted from Tax | VIEW |
| UNIT 2 Heads of Income [Book Link] | |
| Salaries | VIEW |
| Income from House Property | VIEW |
| Profits & Gains from business or Profession | VIEW |
| Capital Gains | VIEW |
| Income from other sources | VIEW |
| Clubbing of income | VIEW |
| Calculation of Taxable income | VIEW |
| Tax calculation including surcharge and Marginal relief | VIEW |
| Deduction in Tax | VIEW |
| Rebate in Tax | VIEW |
| Relief in Tax | VIEW |
| Set off & Carry forward of losses-Principles, Meaning | VIEW |
| Inter-Sources & Inter head set off | VIEW |
| UNIT 3 Tax Planning and Management [Book Link] | ||
| 1 | Tax Avoidance & Evasion | VIEW |
| 2 | Tax Planning | VIEW |
| 3 | Income Tax Authorities- Their Appointment, Jurisdiction, Powers and function | VIEW |
| 4 | Provisions relating to collection and recovery of Tax | VIEW |
| 5 | Refund of Tax | VIEW |
| 6 | Tax Offences | VIEW |
| 7 | Penalties & Prosecutions | VIEW |
| 8 | Appeals and Revisions | VIEW |
| 9 | Advance Tax | VIEW |
| 10 | TDS | VIEW |
| 11 | Advance Rulings | VIEW |
| 12 | Avoidance of Double Taxation Agreements | VIEW |
| UNIT 4 Corporate Tax [Book Link] | ||
| 1 | Computation of Taxable income | VIEW |
| 2 | Carry-forward and Set-Off of losses for companies | VIEW |
| 3 | Minimum Alternative Tax (MAT) | VIEW |
| 4 | Set-off and Carry-forward of Amalgamation Losses | VIEW |
| 5 | Tax Planning for Amalgamation | VIEW |
| 6 | Merger and Demerger of Companies | VIEW |
| 7 | Tax Provisions for Venture Capital Funds | VIEW |
| UNIT 5 Introduction to GST [Book Link] | ||
| 1 | GST Concepts | VIEW |
| 2 | Advantages and Limitations of VAT | VIEW |
| 3 | GST as the preferred TAX Structure | VIEW |
| 4 | Model of GST | VIEW |
| 5 | Need for Tax Reforms | VIEW |
| 6 | GST Principles- Single GST, Dual GST | VIEW |
| 7 | Transactions covered under GST | VIEW |
| 8 | Impact of GST | VIEW |
| 9 | Registration and Fillings: | VIEW |
| 10 | Rates of Tax | VIEW |
| 11 | GST Rates in foreign Tax | VIEW |
| 12 | Assessment and Administration of GST | VIEW |
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