Income Tax
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Notes of income tax for commerce,accounting to learn easy.It almost cover all important topics which are given below
Unit – 1. Basic Concepts
Income
Agriculture income
Casual income
Assessment year & Previous Year
Gross total income, total income
Unit – 2. Heads of Income
Salaries Income
Income from House Property
Unit – 3. Profit and Gains of Business
Profit and gains of Business or Profession
Capital Gains
Income from other sources
Aggregation of Income
Set off and carry forward of losses
Unit – 4. Deductions from Gross Total Income
DEDUCTIONS FROM GROSS TOTAL INCOME
Total Income and tax liability of an Individual
H.U.F., and firm
Unit – 5. Concept of Tax Planning
Concept of Tax Planning
Tax evasion and tax avoidance
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