Income Tax- Basics
Course offered by Akshay Jain
This course is about basics of Income Tax Law, useful for B Com students. Topics covered will be
1. Brief history of Income Tax, legal framework, types of taxes, canons of taxation
2. Definitions : Assessment, Assessment Year, Previous Year, Assessee, Person, Income, Casual Income, GTI, Agricultural income, Scheme of taxation, Capital and revenue, Income tax authorities
3. Exempted Income
4. Residential Status
5. Income from salaries
6. Income fro house property
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