Syllabus
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Course Code: M-BECOE-053 Course Name: Group 5 - Economics Of Taxation) - Direct Taxes-II |
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| MODULE NO / UNIT | COURSE SYLLABUS CONTENTS OF MODULE | NOTES |
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| 1 | Computation of Income under the Head Salaries: Salaries and Allowances, Valuation of Perquisites, Deductions. Reading List • Ahuja, G. & Gupta, R. (2020). Professional Approach to Direct Tax Laws and International Taxation. Wolters Kluwer (India) Pvt. Ltd., Mohali, Punjab. • Balachandran, V. & Thothadri, S. (2013). Taxation Law and Practice. PHI Learning Private Limited, New Delhi. • Hariharan, N. (2009). Income Tax: Law and Practice. Tata McGraw-Hill Publishing Company Limited, New Delhi. • Jain, R.K. (2020). Income Tax: Law and Practice. SBPD Publications. • Mehrota, H.C. & Goyal, S.P. (2020). Income Tax: Law and Accounts. Sahitya Bhavan Publications, Agra. • Singhania, V.K. (2012). Taxmann’s Direct Taxes: Law and Practice. Taxmann Publications. |
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| 2 | Computation of Income under the Head House Property: Valuation of Property; Annual Value; Deductions. Reading List • Hariharan, N. (2009). Income Tax: Law and Practice. Tata McGraw-Hill Publishing Company Limited, New Delhi. • Jain, R.K. (2020). Income Tax: Law and Practice. SBPD Publications. • Mehrota, H.C. & Goyal, S.P. (2020). Income Tax: Law and Accounts. Sahitya Bhavan Publications, Agra. |
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| 3 | Profits and Gains of Business or Profession: Deductions, Expressly Allowed and Disallowed; Depreciation. • Ahuja, G. & Gupta, R. (2020). Professional Approach to Direct Tax Laws and International Taxation. Wolters Kluwer (India) Pvt. Ltd., Mohali, Punjab. • Hariharan, N. (2009). Income Tax: Law and Practice. Tata McGraw-Hill Publishing Company Limited, New Delhi. • Mehrota, H.C. & Goyal, S.P. (2020). Income Tax: Law and Accounts. Sahitya Bhavan Publications, Agra. • Singhania, V.K. (2012). Taxmann’s Direct Taxes: Law and Practice. Taxmann Publications. |
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| 4 | Capital Gains: Transfer; Chargeability; Short-Term and Long-Term Capital Gains; Cost of Acquisition; Capital Gains Exempt from Income Tax. Reading List • Balachandran, V. & Thothadri, S. (2013). Taxation Law and Practice. PHI Learning Private Limited, New Delhi. • Hariharan, N. (2009). Income Tax: Law and Practice. Tata McGraw-Hill Publishing Company Limited, New Delhi. • Jain, R.K. (2020). Income Tax: Law and Practice. SBPD Publications. • Mehrota, H.C. & Goyal, S.P. (2020). Income Tax: Law and Accounts. Sahitya Bhavan Publications, Agra. • Singhania, V.K. (2012). Taxmann’s Direct Taxes: Law and Practice. Taxmann Publications. |
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