| Unit 1 [Book] | |
| Income Tax Concept, Types Direct and Indirect, Canons of Taxation | VIEW |
| Direct Income Tax, Need, Features and Basis of charges | VIEW |
| Income Tax (As per Income Tax Act 1961 and amendments): Basic Concepts, Residential status, Scope of Total Income | VIEW |
| Heads of Income, Income which do not form a part of Total Income | VIEW |
| Agriculture Income and its Taxability | VIEW |
| Unit 2 [Book] | |
| Meaning of Salary, Basis of Charge, Conditions of Chargeability, Allowances, Perquisites, Deductions and Exemptions, Computation of Taxable Income from Salary | VIEW |
| Income from House Property, Basis of charge, Determinants of Annual Value, Deductions and exemptions, Computation of taxable income House Property | VIEW |
| Unit 3 [Book] | |
| Meaning of Business Income, Methods of Accounting. Deductions and Disallowances, Computation of Presumptive income under Income-tax Act. | VIEW |
| Computation of Taxable income from Business and Profession | VIEW |
| Meaning of Capital Asset, Basis of Charge, Exemptions related to Capital Gains, Meaning of Transfer, Computation of Taxable Capital Gain | VIEW |
| Income from Other Sources Basis of Charge; Dividend, Interest on securities, Winning from lotteries, Crossword puzzles, Horse races. Card games etc. Permissible deductions impermissible deductions | VIEW |
| Unit 4 [Book] | |
| Computation of Total income and Tax Liability of individual and HUF, Income of Other persons included in Assessee’s total income, Aggregation of Income and Set-off and Carry forward of losses, Deductions from Gross Total Income, Rebates and Reliefs | VIEW |