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,
Residential Status 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 Deductions
Computation of Taxable Income under the head Business and Profession
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)