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Income Tax - Law & Practice - I Ms. Eswari , Lecturer KCC – Kodaikanal – 624 104.
Income Tax - Law & Practice - I ,[object Object],[object Object],[object Object],[object Object],[object Object]
Unit – 1 HISTORY OF INCOME TAX IN INDIA ,[object Object],[object Object]
BASIC CONCEPTS – DEFINITIONS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
CAPITAL AND REVENUE ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
RESIDENTIAL STATUS (SECTION – 6) Residential Status Resident Non-Resident Ordinarily Resident Not- ordinarily Resident
1 .Individuals ,[object Object],[object Object],[object Object],[object Object]
Cont… ,[object Object],[object Object],[object Object],[object Object]
2. Hindu Undivided Family ,[object Object],[object Object]
3. Firms, Association Of Persons ,[object Object],[object Object],[object Object]
SCOPE OF TOTAL INCOME OR INCIDENCE OF TAX – ( SECTION – 5) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Assignment topics: ,[object Object],[object Object],[object Object],[object Object],[object Object]
Further Readings: ,[object Object],[object Object],[object Object],[object Object],[object Object]
Unit - II INCOME EXEMPT FROM TAX ( SECTION – 10) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cont.., ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Assignment Topics ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Unit - III HEADS OF INCOME ,[object Object],[object Object],[object Object],[object Object],[object Object]
INCOME FROM SALARY (SEC-17) ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cont.., ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INCOME FROM HOUSE PROPERTY (SEC 22 TO 27) ,[object Object],[object Object],[object Object],[object Object],[object Object]
Assignment Topics ,[object Object],[object Object],[object Object],[object Object],[object Object]
Further Readings ,[object Object],[object Object],[object Object],[object Object],[object Object]
Unit - IV PROFITS AND GAINS OF BUSINESS OR PROFESSION ,[object Object],[object Object],[object Object],[object Object]
Vocation ,[object Object],[object Object]
Admissible or allowable expenses sec 30 – 37 ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Assignment Topics ,[object Object],[object Object],[object Object]
Further Readings ,[object Object],[object Object],[object Object],[object Object],[object Object]
Unit - V CAPITAL GAINS ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Cont.., ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
INCOME FROM OTHER SOURCES ,[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object],[object Object]
Assignment Topics ,[object Object],[object Object],[object Object],[object Object],[object Object]
Further Readings ,[object Object],[object Object],[object Object],[object Object],[object Object]
THANK YOU THANK YOU

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income tax

  • 1. Income Tax - Law & Practice - I Ms. Eswari , Lecturer KCC – Kodaikanal – 624 104.
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