Course Outcomes |
Learning and teaching strategies |
Assessment Strategies |
---|---|---|
On completion of this course, the students will be able to: CO57: Analyze the provisions of Income Tax under the head Income from Other Sources CO58: Analyze the provisions of Deemed Income CO59: Acquire knowledge regarding provisions of set-off and carry forward of losses CO60: Develop an understanding regarding the different provisions relating to Deductions from Gross Total Income and Calculation of tax liability of an Individual CO61: Evaluate Income Tax provisions relating to Assessment of Firm and HUF. CO62: Evaluate special provisions of income tax related to TDS, Advance payment of Tax, and Procedure of assessment. |
Interactive Lectures, Tutorials, Class discussions, assignments & application based questions |
Class test, Semester end examinations, Quiz, Solving Numerical problems in tutorials, Assignments, Class Presentation, Individual and group projects |
· Agricultural Income and its tax treatment
Assessment of Individual
SUGGESTED READINGS
· Direct Tax Law and Practice- V.K Singhania (Taxmann Publication, New Delhi) Law and Practice
· Direct Tax Laws- T.N Manoharan, Snowwhite Publications (P) Ltd
e- RESOURCES:
· https://www.incometaxindia.gov.in/pages/tutorials.aspx
· https://www.taxmann.com/virtualbooks/product/6695-income-tax-act-2021-virtual-book
JOURNALS:
· Tax World