Income Tax Law and Accounts - आयकर विधि एवं लेखा
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Model Question Paper
Income Tax Law and Accounts – आयकर विधि एवं लेखा
Key Features | मुख्य विशेषताएँ
- Bilingual Model Paper | द्विभाषी मॉडल पेपर
- Enough MCQ for Practice | अभ्यास के लिए पर्याप्त MCQ
- Exam Practice Paper with Mock Tests | मॉक टेस्ट के साथ परीक्षा अभ्यास पत्र
- Latest Syllabus as per NEP | NEP के अनुसार नवीनतम पाठ्यक्रम
- Designed by Experts | विशेषज्ञों द्वारा तैयार किया गया
The given MCQs cover only 10% of the syllabus | दिए गए बहुविकल्पीय प्रश्न केवल 10% पाठ्यक्रम को कवर करते हैं।
To cover 100% of the syllabus with summaries, upgrade to our Advanced Model Paper.| पूरा सिलेबस और सारांश कवर करने के लिए हमारा एडवांस मॉडल पेपर जॉइन करें। Join Advanced Model Paper
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Program Class: Diploma/ B.com |
Year: Second |
Semester: Fourth |
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Subject: Commerce |
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Course Title: Income Tax Law and Accounts |
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Course Learning Outcomes: On completion of this course, learners will be able to: · It enables the students to know the basics of Income Tax Act andits implications. |
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Credits: 6 |
Core Compulsory |
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Max. Marks: –25+75 |
Min. Passing Marks: 33 |
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Unit |
Topics |
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I |
Evalution of Taxation System in India. Introduction, Important Definitions: Assessee, Person, Income, Total Income, Assessment Year & Previous Year. Agricultural Income & its assessment. Residence & Tax Liability (Basis of Charge). Capital & Revenue. Exempted Incomes. |
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II |
Income from Salaries, Income from House Property. Profits and Gains of Business and Profession, Depreciation. |
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III |
Capital gains, Income from Other Sources, Deductions from Gross Total Income, Computation of Tax Liability of an Individual. |
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IV |
Set off and carry forward of losses and Clubbing of Income, Procedure of Assessment and Income Tax Authorities, Advance Payment of Tax and Deduction of Tax at Source. Basics of filling of Returns : Types of ITR, form 16 & form 26AS |
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