This is one of the core courses in B. Com programme under CBCS scheme. The main objective of this course is to familiarize the students with the Income tax law and Practice. The student should know the rules and regulation of Law. The entire 20 units have been bifurcated into two parts, Part-A and Part-B. This Part-A Consist of three blocks 1, 2 & 3 and in total have 11 units. Part-B consists of two blocks 4 & 5 and has 8 units in total. The brief introduction of Part-A is as follows:
Overview
Syllabus
WEEK
TOPIC
Week 1
Unit-1: Basic Concepts-I
Unit-2: Basic Concepts-II
Unit-3: Residential Status and Tax Liability
Unit-4: Exempted Incomes
Week 2
Unit-5: Salaries-I
Week 3
Unit-6: Salaries-II
Week 4
Unit-7: Salaries-III
Week 5
Unit-8: Income from House Property
Week 6
Unit-9: Income from Profit and Gains of Business or Profession-I
Week 7
Unit-10: Income from Profit and Gains of Business or Profession-II
Week 8
Unit-11: Income from Profit and Gains of Business or Profession-III
Week 9
Unit-12: Capital Gains Part-A
Week 10
Unit-12: Capital Gains Part-B
Week 11
Unit-13: Income from Other Sources
Week 12
Unit-14: Aggregation of Incomes (Clubbing of Incomes and Deemed Incomes) and Set off and Carry Forward of Losses
Unit-15: Deductions from Gross Total Income
Unit-16: Assessment of Individuals
Week 13
Unit-17: Assessment of Firms
Week 14
Unit-18: Filing of Return and Tax Authorities
Unit-19: Online Filing of Returns
Unit-20: Leading Cases Decided
https://incometaxindia.gov.in/Pages/default.aspx
Taught by
Dr. Madhulika P. Sarkar
