| UNIT 1 Introduction to Income Tax Act 1961 (BOOK LINK) | ||
| 1 | Salient features and Basic Concepts – Previous Year, Assessment Year | VIEW |
| 2 | Person | VIEW |
| 3 | Gross Total Income | VIEW |
| 4 | Agricultural Income | VIEW |
| 5 | Residential Status and Incidence of Tax | VIEW |
| 6 | Fully Exempted Incomes | VIEW |
| UNIT 2 Heads of Income Salary BOOK LINK | ||
| 1 | Perquisites, Allowances | VIEW |
| 2 | Retirement benefits | VIEW |
| 3 | House Property | VIEW |
| 4 | Business or Profession | VIEW |
| 5 | Capital Gains | VIEW |
| 6 | Other Sources | VIEW |
| UNIT 3 Deductions u/s 80C to 80U BOOK LINK | ||
| 1 | Provisions of Clubbing Incomes | VIEW |
| 2 | Meaning and Provisions of Set off and Carry forward of Losses | VIEW |
| UNIT 4 Deduction of Tax at Sources BOOK LINK | ||
| 1 | Payment of Advance Tax | VIEW |
| 2 | Assessment of individuals ( Computation of Total income and Tax Liability) | VIEW |
| 3 | Procedure for fillings of returns (Online filling ITR) | VIEW |
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