This Course Includes the basic concepts of Income Tax which will help the students to gather the knowledge of various heads of income and their computation Process. Briefly this course is parted with 3 Units which includes the Following :
1. Relevant Definition in Income Tax Act , 1961
2. Determination of Residential status of an Assessee and its based numericals.
3. Method of Depreciation
4. Computation of Salary Income
5. Computation of income from house property
6. Set off and Carry forward of losses
7. Method of Assessment
8. Relevant Provisions of Income Tax Authorities .
- Teacher: Puranjan Paul