Taxation-II

Computation of capital Gains
Computation of taxable income under the head Other Sources,

Deemed Income,
Set Off and Carry Forward of Losses
Deductions from Gross Total Income,

Computation of total income and tax liability of individuals
(i) Income to be considered while computing total income of individuals
(ii) Procedure for computation of total income and tax liability of individuals

Advance tax, tax deduction at source and introduction to tax collection at source
(i) Introduction
(ii) Direct Payment
(iii) Provisions concerning deduction of tax at source
(iv) Advance payment of tax
(v) Interest for defaults in payment of advance tax and deferment of advance tax
(vi) Tax collection at source – Basic concept
(vii) Tax deduction and collection account number

Provisions for filing return of income and self-assessment
(i) Return of Income
(ii) Compulsory filing of return of income
(iii) Fee and Interest for default in furnishing return of income
(iv) Return of loss
(v) Provisions relating to belated return, revised return etc.
(vi) Permanent account number
(vii) Persons authorized to verify return of income
(viii) Self-assessment