Accounting and Taxation
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Home > Taxation-II

Taxation-II [1]

Paper Code: 
BCP-212
Credits: 
6
Contact Hours: 
90.00
Max. Marks: 
100.00
18.00

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

18.00

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

18.00

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

18.00

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

18.00

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

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: 
2017-2018 [2]

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Source URL: https://accountingtaxation.iisuniv.ac.in/courses/subjects/taxation-ii-3

Links:
[1] https://accountingtaxation.iisuniv.ac.in/courses/subjects/taxation-ii-3
[2] https://accountingtaxation.iisuniv.ac.in/academic-year/2017-2018