BCM 501: INCOME TAX LAW
Objective: The objective of the course is to impart basic knowledge of the provisions of Incometax laws in India.
UNIT – I
Introduction, Important Definitions: Assessee, Person, Income, Total Income, Assessment Year & Previous Year. Agricultural Income & its assessment. Residence & Tax Liability (Basis of Charge). Capital & Revenue. Exempted Incomes. Income from Salaries, Income from House Property.
UNIT – II
Profits and Gains of Business and Profession including Depreciation, Capital gains, Income from Other Sources.
Product Details
Income Tax Law for B.Com semester 5 by V.P. Gaur, Rajeev Puri & Puja Gaur Edition 2020
){kind=link}