Taxation-I

Paper Code: 
BCP-112
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
18.00

Definitions- Person, Assessee, Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Basis of Charge
Residential Status and Scope of Total Income, Income deemed to be received/ deemed to accrue or arise in India, Income which do not form part of total income.

18.00

Computation of Taxable Income Under the Head Salaries

18.00

Computation of Taxable Income under the Head House Property

18.00

Depreciation and Other Deductions

18.00

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. Study Material Published by Institute of Chartered Accountants of India
3. Direct Taxes-Yogendra Bangar (Aadhya Publications)
4. Direct Taxes-Ajay Jain (AVJ Institute)
5. Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
6. Direct Tax Law and Practice- V.K Singhania (Taxmann Publication, New Delhi)
7. Law and Practice of IncomeTax, Mr Dinkar Pagare, (M/S Sultan Chand& Sons)
8. Income Tax for Students-Sharad Bhargav, (Mashbara Industries)
9. Income Tax; Law and Accounts:- H.C Mehrotra(Sahitya Bhawan)
10. Scanner-Arun Kumar(Suchitra Prakashan (P) Ltd)

Note- The candidate shall be permitted to use battery operated pocket calculator that should not have more than 12 digits, 6 functions and 2 memories and should be noiseless and cordless

Academic Year: