The objective of this course is 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.
COURSE OUTCOMES (COs):
Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
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Paper Code |
Paper Title |
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ATG/BSG/FSG /BSR/FSM /HRG/IBG 411 |
Income Tax Law & Practices-II |
CO 1:Able to compute income under the head “Income from Capital Gain” & “Other Sources”. CO 2:Acquire knowledge regarding provisions of set-off and carry forward of losses along with deemed income. CO 3:Able to compute total income of an individual after defining deductions U/S 80 C to 80 U. CO 4:Able to compute tax liability of an individual. CO 5:Able to understand amendments made from time to time in Finance Act.
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Approach in teaching: Interactive Lectures, Discussion, Tutorials, Team teaching Learning activities for the students: Self learning assignments, Effective questions, Seminar presentation, Giving tasks. |
Class test, Semester end examinations, Quiz, Solving problems in tutorials, Assignments, Presentation, Individual and group projects |