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Income Tax (Sem-III)
Income Tax (Sem-III)

Title: Income Tax (Sem-III)

Class: B Com-III

Board: HPU - Himachal Pradesh University

Edition: 2018

Authors: Mukta Jain, Rakesh Jain



Unit- I: Basic Concept

1. Brief History of Income Tax in India

2. Residential Status

3. Incomes Exempt from Tax

Unit- II: Computation of Income under Different Heads

4. Income from Salaries

5. Retirement Benefits

6. Income from House Property

Unit- III- Computation of Income under Different Heads

7. Profits and Gains from Business or profession

8. Determination of Income on Presumptive Basis

9. Depreciation

10. Capital Gains

11. Income from other Sources

12. Africultural Income

Unit- IV: Total income and Tax Computation

13. Clubbing and Aggregation of Income

14. Set-off and Carry forward of Losses

15. Deductions from Gross Total Income

16. Rebate and Relief of Tax

Unit-V: Preparation of return of Income

17. Computation of Total Income and Tax Liability of Individuals

18. Taxation of Firms

19. Return of Income

20. Tax Deducted at Source and e-TDS return

21. Leading Cases of Supreme Court