CORE COURSE - XII INCOME TAX - LAW & PRACTICE Syllabus For B. Com 6th Semester - Bharathidasan University

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Bharathidasan University B. Com 6th Semester CORE COURSE - XII INCOME TAX - LAW & PRACTICE Syllabus under 2010 - 2011  

University Name	Bharathidasan University
Programme	UG-Management and Commerce - Affiliated
Course / Department	B. Com
Semester	6th Semester
Regualtion	2010 - 2011
Subject /Course Code	CORE COURSE - XII
Subject Name	INCOME TAX - LAW & PRACTICE

CORE COURSE - XII INCOME TAX - LAW & PRACTICE Syllabus for B. Com 6th Sem - Bharathidasan University

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CORE COURSE - XII - INCOME TAX - LAW & PRACTICE


UNIT I:
Basic concepts - Definition - agricultural income - person, income, total income, casual, capital and revenue residential status, incomes exempt from income tax - types of assessment - assessment procedure.

UNIT II:
Computation of income under the head “Salaries” - Basis of charge - different forms of salary, allowance perquisites and their valuation - deduction from salary - provident funds, superannuation funds.

UNIT III:
Computation of income under the head income from house property - basis of charge - determination of annual value - income from let-out property - self occupied property - deductions allowed from income from house property.

UNIT IV:
Computation of income from profits and gains of business and profession - basis of charge - methods of accounting - deductions - valuation of stock.

UNIT V:
Income from capital gains - basis of charge - short and long term capital gains - computation - indexed cost of acquisition and improvement - exemptions - chargeability of short and long term capital gains - interest on securities, etc., - income from other sources - deduction under Sec 80C - Introduction to direct taxes code.

Theory: 25% Problem: 75%

TEXT BOOKS RECOMMENDED:
1. Income tax by Reddy & Reddy, Marghum publications.
2. Income tax by T.T.Gaur & Narang, Kalyani publishers
3. Income tax - Law & Practice by Dinakar Pagare - Sultan Chand & Sons
4. Income tax by Bhagwati Prasad - Vishnu Prakasham publication



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