Direct Tax TYBcom Sem 5 Vipul Prakashan

• Publisher : Vipul Prakashan
• Author: H. V. Kishnadwala, Abhishek Sood
• Edition: 2024
• Availability: In Stock
• Normally Deliver within 3-4 days

• Description :

  syllabus
  

   1. Basic Terms (S: 2, 3 and 4)

  Assessee, Assessment, Assessment Year, Annual Value, Business,
  Capital Assets, Income, Person, Previous Year, Transfer

  2. Scope of Total Income and Residential Status
  Scope of Total Income (S : 5)
  Residential Status (S : 6) For Individual Assessee

  3. Heads of Income (S : 14)
  ♦ Salary (S : 15 to 17)
  ♦ Income from House Properties (S : 22 to 27)
  ♦ Profit & Gain From Business
  (S : 28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A, 43B)
  ♦ Capital Gains (S : 45, 48, 49, 50, 54 EC) restricted to computation of Capital Gain on transfer of residential house property only
  ♦ Income from Other Sources (S : 56 to S : 59)
  Exclusions From Total Income (S : 10)
  Exclusion related to specified heads to be covered with relevant head e.g. Salary, Business Income, Capital Gain, Income from Other Sources.

  4. Deduction from Total Income
  S : 80A, 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA

  5. Computation of Total Income for Individual