Direct Taxes TYBMS TYBFM Sem 5 Sheth Publication

• Publisher : Sheth Publication
• Author: Sheth
• Edition: 2025-26
• Availability: In Stock
• Normally Deliver within 3-4 days

• Description :

  Direct Taxes Book is base on latest updated syllabus and paper pattern prescribed by Mumbai University for BMS (Bachelor of Management Studies) 3nd Year semester 5 published by Sheth Publication. The knowledge gained through the study of this subject will be useful to the students of all through their in Management professional lives.
  

   Syllabus

   1. Definitions and Residential Status

  Basic Terms (S: 2, 3, 4)
  Assessee, Assessment, Assessment Year, Annual Value, Business,
  Capital Assets, Income, Previous Year, Person, Transfer
  Determination of Residential Status of Individual,
  Scope of Total Income (S : 5)

  2. Heads of Income – I
  Salary (S. 15 – 17)
  Income from House Property (S. 22 – 27)
  Profit & Gain From Business and Profession
  (S : 28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A and 43B)

  3. Heads of Income – II
  Capital Gain (S : 45, 48, 49, 50 and 54)
  Income from Other Sources (S. 56 – 59)
  Exclusions From Total Income (S. 10)
  (Exclusion related to specified heads to be covered with relevant heads of income)

  4. Deductions Under Chapter VI A
  S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA

  5. Computation of Taxable Income for Individuals
  Computation of Total Income and Taxable Income of Individuals

  Note : The Syllabus is restricted to study of particular sections, specifically mentioned rules and notifications only.
  1. All modules / units include Computational Problems / Case Study.
  2. The Law in force on 1st April immediately preceding the commencement of Academic Year will be applicable for ensuing examinations.

  (For SYBBI Semester III – Module 4: Deductions Under Chapter VI A is not there.)