BBA208 Income Tax Law and Practice

Unit 1 Introduction to Income Tax Act 1961 [Book]
Salient features and Basic Concepts: Previous Year, Assessment Year	VIEW
Basis of charges:
Income tax act 1961	VIEW
Residential Status and Incidence of Tax	VIEW
Scope of Total Income	VIEW
Person	VIEW
Gross Total Income	VIEW
Fully Exempted Incomes	VIEW
**Agricultural Income	VIEW

Unit 2 Income from Salary and House Property [Book]
Meaning of Salary	VIEW	VIEW
Perquisites, Allowances		VIEW
Deductions from Salary		VIEW
Exemptions from Salary		VIEW
Computation of taxable income from Salary	VIEW	VIEW
Income from House property		VIEW
Determinants of Annual Value, Deductions and exemptions		VIEW
Computation of Taxable income of House Property		VIEW
Extra Topic
Retirement benefits		VIEW
House Property		VIEW
Business or Profession		VIEW
Capital Gains		VIEW
Other Sources		VIEW

Unit 3 Profit and Gains from business or profession, Capital gains and income from other Sources [Book]
Meaning of Business income	VIEW
Meaning of capital asset, Basis of charges	VIEW
Exemptions related to capital gains	VIEW
Meaning of transfer	VIEW
Computation of taxable Capital gain	VIEW
Income from other Sources:
Dividend	VIEW
Interest on Securities	VIEW
Winning from lotteries, Crossword puzzles, Horse races, Card games etc.	VIEW

Unit 4 Computation of total income and Tax liability of Individual [Book]
Income of other person included in assesses total income		VIEW
Aggregation of Total income		VIEW
Set-off and carry forward of losses	VIEW	VIEW
Deductions from gross total income	VIEW	VIEW
Rebates and reliefs	VIEW	VIEW
Advance payment of Tax		VIEW
Tax deduction at Source		VIEW
Computation of total income and tax liability of individuals		VIEW