Coming soon
Direct Tax Laws- I
To acquire the ability to analyze and interpret the provisions of direct tax laws and recommend solutions to practical problems.
Basis of charge, residential status, income which do not form part of total income, Income under the head salary
Income under the house property and business and profession
Income under the head capital gain
Income under the head income from other source
Income of other persons included in assessee’s total income, aggregation of income, set-off and carry forward of losses, deductions from gross total income, rebates and reliefs
Special provisions relating to companies and certain persons other than a company
Provisions relating to charitable and religious trust and institutions, political parties and electoral trusts
Reference Books
1. Direct Tax Law & Practice- Girish Ahuja & Ravi Gupta (Bharat Law House Pvt Ltd)
2. Corporate Taxation –H.P Ranina-(Orient Law House, Allahabad)
3. Principles of International Taxation-Carl Fonntag & CS Mathur(Butterworths Lexis Nexis New Delhi)
4. Study Material Published by ICAI
5. Scanner: Arun Kumar (Suchitra Prakashans P Ltd)
Note- (1) The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless
(2) If new legislations are enacted in place of the existing legislations relating to income tax, the syllabus will accordingly include such new legislations in the place of the existing legislations with effect from the date to be notified by the Institute.
