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 |