Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns,
Rebate and Relief in Tax
Examination Papers
SYLLABUS
Unit-I : General Introduction of Indian Income Tax Act, 1961, Basic Concepts : Income, Agriculture Income, Casual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person Assessee, Residetial Status and Tax Liability, Exempted Income
Unit-II : Income from salary, Income from house property.
Unit-III : Income from Business and Profession, Capital Gains, Income from other sources.
Unit-IV : Set off and Carry forward of Losses, Deductions from Gross total Income, Clubbing of Income, Computation of Total Income and Tax Liability of an individual.
Unit-V : Assessment Procedure, Permanent Account Number, Tax deducted at source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties.