SECTION A: INCOME TAX LAW
- Basic Concepts
- Residential Status and Scope of total income
- Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)
- Heads of income and the provisions governing computation of income under different heads
- Income of other persons included in assessee's total income
- Aggregation of income; Set-off, or carry forward and set-off of losses
- Deductions from gross total income
- Computation of total income and tax liability of individuals
- Advance tax, tax deduction at source and introduction to tax collection at source
- Provisions for filling return of income and self-assessment
SECTION B - INDIRECT TAXES
- Concept of indirect taxes
- Goods and Services Tax (GST) Laws
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