CCSU(B.COM) C-204 Income Tax

	UNIT 1
1	Basis Concept: Income	VIEW
2	Agricultural income	VIEW
3	Casual income	VIEW
4	Assessment year, Previous year	VIEW
5	Gross total income	VIEW
6	Person	VIEW
7	Tax evasion, Avoidance	VIEW
8	Tax Planning	VIEW

	UNIT 2 Basis of Charge:
1	Scope of total income	VIEW
2	Residence and tax liability	VIEW
3	Income which does not form part of total income	VIEW

	UNIT 3 Heads of Income:
1	Income from Salaries	VIEW
2	Income from house property	VIEW
3	Profit and gains of Business or Profession, Including provision relating to specific business	VIEW
4	Capital Gains	VIEW
5	Income from other sources	VIEW

	UNIT 4
1	Computation of Tax Liability: Computation of total income	VIEW
2	Tax liability of an individual Aggregation of income	VIEW
3	Set-off and carry forward of losses	VIEW
4	Deduction from gross total income	VIEW