INCOME TAX Introduction –Tax structure in India under income Act- . Residential status of an individual. Scope of total income its relation with tax I.

Various heads of income: Salary income –income from house property-profits &gains of business (or) profession –income from other sources –tax liability (simple problems)

Corporate tax Introduction –concepts -company –residential status of company and its relation with tax –Receipts of income –Accrual of income

Taxation of Companies Tax on distribution of profit –MAT (Minimum Alternative Tax ) taxation with reference to newly established business –Location of business –Nature of business – form of business (simple problems)

Other direct Tax Estate Tax –definition –Entitlement Tax- Types –Property Tax-Capital gain Tax –Professional tax(Simple problems)