BBA 206: DIRECT TAX LAWS
Objective: The objective of the paper is to impart basic knowledge of the provisions of direct tax laws in India.
UNIT – I
Introduction, Definitions: Assessee, Concept of Income, Types of Income, Assessment Year & Previous Year, Agricultural Income & its Assessment. Residential Status & Tax Liability (Basis of Charge), Exempted Incomes. Income from Salaries and House Property.
UNIT – II
Income from Profits and Gains of Business and Profession including Depreciation, Capital Gains, Income from other Sources. Deemed Incomes and Clubbing of Incomes (Aggregation of Incomes), Set-Off and Carry Forward of Losses, Deductions to be made in Computing the Gross Total Income, Assessment of Individual.
Product Details
Kalyani Direct Tax Laws for BBA, 3th Sem., (P.U.) by V.P. Gaur & Rajeev Puri, Edition 2020
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