Taxation-I

Paper Code: 
BCP-212
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
14.00
Unit I: 

Basic Concepts

Income-tax law: An introduction,  Important definitions in the Income-tax Act, 1961, Concept of previous year and assessment year , Basis of Charge and Rates of Tax

Residential status and scope of total income

(i) Residential status

(ii) Scope of total income

Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)

 

18.00
Unit II: 

Computation of income under different heads

Salaries
 

 

22.00
Unit III: 

Computation of income under different heads

 Income from house property

Profits and gains of business or profession

 

 

18.00
Unit IV: 

 

Computation of income under different heads

Capital gains

 

18.00
Unit V: 

Computation of income under different heads

Income from other sources

Income of other persons included in assessee's total income

Set-off, or carry forward and set-off of losses

 

 

References: 

Reference Books

  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. 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: 
2018-2019
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