Contents

Unit - 1

1. Aggregation Of Income( Deemed Incomes And Clubbing Of  Income)

2. Set-Off And Carry Forward Of Losses

3. Deductions Out Of Gross Total Income

4. Schedule Of Rates Of Tax

5. Computation Of Tax Liability

6. Double Taxation Relief

7. Special Provisions Relating to Avoidance Of Tax 

8. Assessment Of Individuals

Unit - 2

1. Assessment Hindu Undivided Family

2. Assessment Of Firms[ Including LLP]

3. Assessment of Association Of Persons

4. Income Tax Authorities 

5. Procedure For Assessment (Including e-filing Of Raturn)

6. Deduction And Revisions

7. Appeals And Revisions

8. Penalties And Prosecution

Practical Work

1. Filing Of Return By An Individual, H.U.F And Firms

2. Filing And Submission Of TDS Forms