Income Tax Law and Practices-I

Paper Code: 
COM 301
Credits: 
3
Contact Hours: 
45.00
Max. Marks: 
100.00
Objective: 

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.

7.00

Definitions- Person, Assessee, Income, Previous Year, Assessment Year, Gross Total Income, Total Income,
Residential Status and Scope of Total Income

15.00

Computation of Taxable Income Under the Head Salaries

7.00

Computation of Taxable Income under the Head House Property

6.00

Depreciation and Other Deductions

10.00

Computation of Taxable Income under the head Business and Profession

References: 

1. Professional Approach to Direct Taxes- Girish Ahuja& Ravi Gupta( Bharat Law House Pvt Ltd, New Delhi
2. Income Tax-Patel ,Choudhary, Sharma, Modi, Bardiya (Choudhary Prakashan)
3. Income Tax- Agarwal, Jain, Sharma ,Shah, Mangal ( Ramesh Book Depot)

Academic Year: 
2015-2016
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