This course will enable the students to develop an understanding of the provisions of income-tax law and to acquire the ability to apply such knowledge to make computations and address application oriented issues.
Course |
Learning outcome (at course level) |
Learning and teaching strategies |
Assessment Strategies |
|
Course Code |
Course title |
|||
25BCP212 |
Taxation-I (Theory)
|
CO 43 Develop a comprehensive understanding of concepts of Income Tax and determine of residential status & scope of total income. CO 44 Compute salary income of an individual by making use of Sec 15, 16 and 17 of Income Tax Act provisions. CO 45 Make use of Income tax Act to compute taxable income from house property and Business or Profession under Sec 23 to 44 of Income Tax Act. CO 46 Compute the taxable income under the head Capital Gain & Income from Other Sources under the provisions of Income tax act. CO 47 Compute the taxable incomes through aggregation of Income adjust the taxable income through set off and carry forward of losses under the provisions of Income tax act. CO 48 Contribute effectively in course specific interaction. |
Approach in teaching: Interactive Lectures, Discussions, Tutorials, Problem solving sessions, Presentations
Learning activities for the students:
|
Continuous Assessment Test, Semester End Examinations, Quiz, Solving Numerical Problems, Assignments, Class Presentations, Individual and group projects. |
Provisions relating to clubbing of incomes set-off or carry forward and set-off of losses
SUGGESTED READINGS:
E-RESOURCES:
JOURNALS: