Syllabus
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Course Code: CC-53 Course Name: Taxation Laws |
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| MODULE NO / UNIT | COURSE SYLLABUS CONTENTS OF MODULE | NOTES |
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| 1 | Income Tax Act 1961: Basic Concepts: Assessment Year, Previous Year, Person, Assesses, Income under Income Tax Act 1961, Agricultural Income, Tax Planning and Tax Management, Residential Status, Incidence of Tax, Income Exempted from Tax. Recent major amendments in Income Tax Act 1961. | |
| 2 | Heads Classification & Computation of Income Tax: Salaries, Income from House Property. | |
| 3 | Heads Classification & Computation of Income Tax: Income from Business or Profession, Capital Gains & Income from Other Sources, Aggregation of Income, Set Off & Carry Forward of Losses, Clubbing of Income. | |
| 4 | Deductions from Gross Total Income & Tax Liability, Rebates and Relief from Income Tax, Assessment of Individual Income Tax. | |
| 5 | TDS, Advance Tax, An Overview of Income Tax Authorities of India, Types of Returns, Types of assessment, PAN, E-Filing of return, Recovery and refund of tax. | |
