Description
Bharat Law House Pvt Ltd Taxation Module-I Income Tax by Jassprit S Johar
Table of Contents:
Chapter 1 Introduction, Basic Concepts and Definitions under Income Tax Act, 1961
Chapter 2 Residential Status & Tax Incidence
Chapter 3 Concept & Calculation of Income Tax
Chapter 4 Concept of Calculation of Surcharge on Income Tax
Chapter 5 Agricultural Income & Its Tax Treatment
Chapter 6 Tax Treatment of Gifts Received
Chapter 7 Dividend and Deemed Dividend
Chapter 8 Income under the Head Salary
Chapter 9 Income under Head House Property
Chapter 10 Depreciation: Section 32 and Rule 5
Chapter 11 Income under the Head ‘Profits and Gains from Business and Profession’ (PGBP)
Chapter 12 Income under the Head ‘Capital Gains’
Chapter 13 Income under the Head ‘Other Sources’
Chapter 14 Clubbing of Incomes
Chapter 15 Set Off of Losses and Carry Forward of Losses
Chapter 16 Deductions from Gross Total Income (Chapter VIA of Income Tax Act, 1961)
Chapter 17 Alternate Minimum Tax (Sections 115JC to 115JF)
Chapter 18 Incomes which are Exempt from Income Tax
Chapter 19 Procedure of Filing of Income Tax Returns
Chapter 20 Tax Deducted at Source
Chapter 21 Advance Payment of Tax and Interest Payable by Assessee
Chapter 22 Assessment of Individuals
Chapter 23 Case Study based MCQs