Income Tax Law MCom PDF Notes, eBook download

cool.sardar

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Hi M.Com. Students, I am sharing these amazingly helpful notes for the subject Income Tax Law. These PDF notes eBook on Income Tax Law will help you efficiently prepare for M.Com. semester examinations and score better marks. More details on these notes:

• Subject name – Income Tax Law
• Course – M.Com.
• File type – PDF
• Pages – 321

Topics covered in Income Tax Law PDF Notes/eBook for M.Com. course:

  • Module 1: Basic Concepts-Direct and indirect taxes- Capital& revenue- Tax planning, tax evasion, tax management, tax avoidance - residence and incidence of tax- exempted income- Tax planning relating to residence & incidence of tax
  • Module 2 Computation of Taxable Income under different heads-income from salary- house property-income from business/profession- capital gains-other sources – Tax planning relating to different heads of income
  • Module 3 Assessment-Clubbing of incomes and aggregation of income – Set off and carry forward of losses – Incomes exempt from taxes – Deductions in computing total income – Rebates and reliefs of tax- Assessment of agricultural Income – Computation of Agricultural Income. Assessment of individuals- AMT- Assessment of HUF -Tax planning related to clubbing and aggregation of income, set off and Carry forward of losses- Agricultural income, Individual Assessment –Tax planning- Assessment of HUF- Tax planning
  • Module 4: Income Tax Authorities: Powers and functions–Provisions of advance payment of tax – Tax payment – Deduction and collection of tax at source – Recovery of tax – Computer applications in tax management.
  • Module 5 : Procedure for assessment of Income Tax: Filing of return of Income–Voluntary return of income – Statutory obligations for filing of return – Time and documents for filing of returns – Return of loss – Belated returns – Revised returns – Defective returns – PAN – Different types of assessment – Self assessment – Assessment on the basis of return – Best judgment assessment – Regular assessment –Reassessment – Protective assessment
Please click the PDF link in attachment section below to easily download Income Tax Law M.Com. notes.
 

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