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Taxation - I [1]

Paper Code: 
BCS 216
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
Objective: 

To acquire knowledge and understanding of the concepts of Taxation Laws and to develop skills for decision making.

18.00

Direct Taxes at a Glance: Background of Taxation system in India; Vital Statistics; Layout; Administration.

Basic concepts of Income Tax : An overview of Finance Bill, ; Important definitions under Income Tax Act, 1961; Distinction between Capital and Revenue Receipts and Expenditure; Residential Status & Basis of Charge; Scope of Total Income; Tax Rates.

Incomes which do not form part of Total Income: Incomes not included in Total Income; Tax holidays.

18.00

Computation of Income under Various Heads : Income from Salary

12.00

Income from House Property

22.00

Profit and Gains of Business or Profession

20.00

Income from Other Sources; Capital Gains

References: 

1.  Study Material Issued by ICSI

2.  Scanner-Arun Kumar(ShuchitaPrakashan (P) Ltd)

Academic Year: 
2019-2020 [2]

Follow Accounting and Taxation on:

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Gurukul Marg, SFS, Mansarovar, Jaipur 302020, (Raj.) India Phone:- +91-141-2400160-61, 2397906-07, Fax: 2395494, 2781158

Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/taxation-i-8

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/taxation-i-8
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2019-2020