| Unit 1 Basic Concept: | |
| Income | VIEW |
| Agriculture Income | VIEW |
| Casual Income | VIEW |
| Assessment Year, Previous Year | VIEW |
| Gross Total Income, Total Income | VIEW |
| Person | VIEW |
| Tax Evasion, Tax Avoidance | VIEW |
| Tax Planning | VIEW |
| Unit 2 Basis of Charge: | |
| Scope of Total Income | VIEW |
| Residence and Tax Liability | VIEW |
| Income which does not form part of Total Income | VIEW |
| Unit 3 Heads of Income: | |
| Income from Salaries | VIEW |
| Income from House Properties | VIEW |
| Unit 4 Heads of Income: | |
| Profit and Gains of Business or Profession, Including Provisions relating to specific business | VIEW |
| Capital Gains | VIEW |
| Income from other sources | VIEW |
| Unit 5 | |
| Set off and Carry forward of losses | VIEW |
| Deduction from gross total Income | VIEW |
| Deemed income | VIEW |
| Aggregation of Income | VIEW |
