Income Tax Law and Accounts - B. Com. 4th Sem (MJC-6) Syllabus According to NEP 1 Edition  (Paperback, R. K. Jain, CA Nikhil Gupta, CA Manoj Kumar Agrawal)

1. Income Tax–An Introduction 2. Important Definitions 3. Assessment on Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income from Salaries 7. Income from Salaries (Retirement and Retrenchment) 8. Income from House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities 14. Clubbing of Income and Aggregation of Income 15. Set-off and Carry Forward of Losses 16. Deductions from Gross Total Income 17. Assessment of Individuals (Computation of Total Income) 18. Computation of Tax Liability of Individuals 19. Assessment of firm and Association of Persons New Tax Regime Capital and Revenue Expenditure and Receipts Rebate & Relief in Tax Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns