SYLLABUS
Guwahati university
Unit 1: Introduction
Basic Concept : Income, Agricultural income, person,
assessee, assessment year, previous year, gross total income,total income.
Residential Status : Scope of total income on the basis of
residential status, Exempted income under section 10.
Unit2: Computation of Income under different heads-1
Income from salaries; Income from house Property.
Unit 3: Computation of Income under different heads-2
Profits and gains of business or profession; capital gains;
Income from other sources.
Unit 4 : Computation of Total Income and Tax Liability
Income of other persons included in assessee's total income;Aggregation of income and set-off and carry forward of
losses; Deductions from gross total income; Rebates and relief;
computation of total income of individuals and firms; Tax
liability of an individual and a firm; Five leading cases decided
by Supreme Court.
Unit 5: Preparation of Return of Income
Filling of returns : Manually, Online filing of Returns of Income & TDS; Provision & Procedure of Compulsory Online filing of returns for Specified assessees; Permanent Account Number (PAN).
COM-HC/RC-3026: INCOME TAX LAW AND PRACTICE
TOTAL MARKS 100
Unitwise distribution of marks
|
Unit No.
|
Topic
|
Marks
|
|
1 | Introduction
|
16
|
|
2
|
Computation of income under different heads-1 |
16
|
|
3
|
Computation of income under different heads-2 |
16
|
|
4
|
Computation of total income and tax liability |
16
|
|
5
|
Preparation of return of income |
16
|