Coming soon
DIRECT TAX LAWS - I
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Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
|---|---|---|
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CO 01: To understand basic principles and provisions of Income Tax Act CO 02: To compute taxable income under the Head- ‘Salaries’ and ‘House Property’ CO 03: To compute taxable income under the Head- ‘Profits and Gains of Business and Profession’ CO 04: To compute taxable income under the Head- ‘Capital Gains’ and ‘Other Sources’ CO 05: To compute taxable income of an Individual |
Interactive Lectures, Discussion, Tutorials
Reading assignments, Demonstration
Learning activities for the students
Self learning assignments, Application based questions
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Class test, Quiz
Solving problems in tutorials, Assignments
Presentation, Individual and group projects Semester end examinations |
Definitions- Person, Assessee, Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Determination of Residential Status of Individual, Hindu Undivided Family, Firm and Companies and Scope of Total Income
Computation of Taxable Income Under the Head Salaries Computation of Taxable Income under the Head House Property
Depreciation and Other Rebates
Computation of Taxable Income under the head Business and Profession
Computation of taxable income under the head Capital Gain and Other Sources
Deemed Income, Set Off and Carry Forward of Losses
Deductions from Gross Total Income, Tax Rates, Rebates and Reliefs, Assessment of Individual
• Professional Approach to Direct Taxes- GirishAhuja& Ravi Gupta (Bharat Law House Pvt Ltd, New Delhi)
• Income Tax- Agarwal, Jain, Sharma ,Shah, Mangal ( Ramesh Book Depot)
• Direct Tax Law and Practice- V.K Singhania (Taxmann Publication, New Delhi)
• Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
• Law and Practice of IncomeTax, MrDinkarPagare, (M/S Sultan Chand& Sons)
• Income Tax for Students-SharadBhargav, (Mashbara Industries)
• Income Tax; Law and Accounts:- H.C Mehrotra(SahityaBhawan)
