History of Income Tax -Income Tax Act – Definition of Income –Assessment year –Previous year - Assesee – Scope of Income – Charge of Tax –Residential status - Exempted Income (sec.10) - Heads of Income: Income from Salaries
Income from House Property - Profit and Gains of Business or Profession
Capital Gains - Income from Other Sources of losses
Deductions from Gross Total Income(sec 80), 80C, 80D, 80DD, 80E, 80G &.80U - Set off and Carry forward
E-Filing Procedure: Registration – Challen and Return – PAN Card – Audit Procedure
Reference Book:
T.Srinivasan, S.Mayilvaganan- Income Tax law and practice,SCITECH Publication (INDIA) private limited,2011. 2. Dr. HC Mehrotra, “Income-tax Law and Accounts” Sahithya Bhavan publishers 3.Dr.Bhagwathi Prasad - Income Tax law and practice,Wiswa prakasam ,NewD
Text Book:
1. Gaur and Narang, “Income Tax Law and Practice” Kalyani publishers 40th revised edition 2012,New Delhi
