Coming soon
DIRECT TAX LAWS - I
To gain knowledge of the basic principles underlying the substantive provisions of the Income Tax Law and their application in computation of income of an individual under various heads of Income.
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
1. Direct Tax Law and Practice- V.K Singhania (Taxmann Publication, New Delhi)
2. Professional Approach to Direct Taxes- Girish Ahuja& Ravi Gupta( Bharat Law House Pvt Ltd, New Delhi
3. Income Tax- Agarwal, Jain, Sharma ,Shah, Mangal ( Ramesh Book Depot)
4. Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
5. Law and Practice of IncomeTax, Mr Dinkar Pagare, (M/S Sultan Chand& Sons)
6. Income Tax for Students-Sharad Bhargav, (Mashbara Industries)
7. Income Tax; Law and Accounts:- H.C Mehrotra(Sahitya Bhawan)
