Income Tax CSJMU NEP BBA Notes

Unit 1 Basic Concept [Book]
Indian Income Tax Act, 1961	VIEW
Income	VIEW
Agriculture Income	VIEW
Casual Income	VIEW
Assessment Year, Previous Year	VIEW
Gross Total Income, Total Income	VIEW
Person	VIEW
Tax Evasion, Avoidance	VIEW
Tax Planning	VIEW

Unit 2 Basis of Charge [Book]
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 [Book]
Income from Salaries	VIEW
Income from House Properties	VIEW
Profit and Gains of Business or Profession, Including Provisions relating to specific business	VIEW
Capital Gains	VIEW
Income from other Sources	VIEW

Unit 4 [Book]
Aggregation of Income	VIEW
Set off and Carry forward of losses	VIEW
Deduction from Gross total Income	VIEW
Computation of Total Income and Tax Liability	VIEW