B.Com206 Income Tax GGSIPU B.Com 4th Sem NEP 2024-25 Notes

Unit 1 [Book]
Meaning of Tax, Types- Direct and Indirect	VIEW
Direct Tax, Features, Need	VIEW
Meaning of India	VIEW
Previous year, Assessment year	VIEW
Person	VIEW
Assesee	VIEW
Income	VIEW
Residential Status of a Person	VIEW
Scope of Total income	VIEW
Income deemed be Received and Accrue in India	VIEW
Incomes not included in Total Income	VIEW
Tax Planning	VIEW
Tax Evasion vs Tax Avoidance	VIEW

Unit 2 [Book]
Salaries: Meaning of Salary, Basis of Charge, Conditions of Chargeability, Allowances, Perquisites, Deductions and Exemptions	VIEW
Computation of Taxable Income from Salary (Old vs New Regime)	VIEW
Income from House Property: Basis of Charge. Determinants of Annual Value, Deductions and exemptions	VIEW
Computation of Taxable Income from House Property (Old Vs New Regime)	VIEW
Capital Gain: Meaning of Capital Assets, Basis of Charge, Exemptions related to Capital Gain, Meaning of Transfer	VIEW
Special Tax rates in STCG and LTCG (Sec 111A, STCG other than 111A, Section 112A, Section 112)	VIEW
Computation of Taxable Capital Gain (Old Vs New Regime)	VIEW

Unit 3 [Book]
Profits and Gains from Business and Profession	VIEW
Income from Other Sources	VIEW
Clubbing Provisions	VIEW
Set-off and Carry Forward of Losses (Old Vs New Regime)	VIEW

Unit 4 [Book]
Deductions under Chapter VIA related to Individuals only	VIEW
Calculating tax Liability of an Individual in case of Old regime and New Regime including the cases of Marginal Relief	VIEW
Alternate Minimum Tax (AMT)	VIEW
Advance Tax	VIEW
TDS on Salary	VIEW
Income Tax Return forms and their due dates	VIEW
Types of Returns (Original Return, Belated return, Revised return, Updated return)	VIEW