| Unit 1 Introduction to Income Tax Act 1961 [Book] | |
| Income Tax Need, Features, Basis of Charges | VIEW |
| Income tax act 1961 and Amendments | VIEW |
| Residential Status | VIEW |
| Scope of Total Income | VIEW |
| Heads of Income | VIEW |
| Exempted Incomes | VIEW |
| Unit 2 Income from Salary and House Property [Book] | |
| Meaning of Salary, Perquisites, Allowances | VIEW |
| Deductions from Salary | VIEW |
| Exemptions from Salary | VIEW |
| Computation of Taxable income from Salary | VIEW |
| Income from House Property, Determinants of Annual Value, Deductions and exemptions, Computation of Taxable income of House Property | VIEW |
| Unit 3 [Book] | |
| Meaning of Business income, Methods of Accounting, Deductions | VIEW |
| Computation of Taxable income from Business or Profession | VIEW |
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Meaning of Capital Asset, Basis of Charges, Exemptions related to Capital gains, Meaning of Transfer, Computation of Taxable Capital gain |
VIEW |
| Income from other Sources: Dividend, Interest on Securities Winning from Lotteries, Crossword puzzles, Horse Races, Card games etc. | VIEW |
| Unit 4 [Book] | |
| Income of other Person included in Assesses Total Income | VIEW |
| Aggregation of income | VIEW |
| Set-off and Carry Forward of Losses | VIEW |
| Deductions from Gross Total Income, Rebates and Reliefs | VIEW |
| Advance Payment of Tax | VIEW |
| Tax Deduction at Source | VIEW |
| Computation of Total Income and Tax Liability of individuals | VIEW |