DIRECT TAX- M.COM - SEM-III
1. Introduction ........................................................................................................................... 1 – 2
2. Definitions (Sections 2 and 3) ........................................................................................... 3 – 11
3. Basis of Charge (Sections 4, 5, 6, 7, 8 and 9) ................................................................... 12 – 45
4. Income Exempted from Tax (u/s 10) ................................................................................ 46 – 59
5. Heads of Income (Section 14) .......................................................................................... 60 – 61
6. Salaries (Sections 15 to 17) .............................................................................................. 62 – 96
7. Interest on Securities (Sections 18 to 21) ................................................................................. 97
8. Income from House Property (Sections 22 to 27) .......................................................... 98 – 131
9. Profits and Gains of Business or Profession ................................................................................
(Sections 28, 29, 30, 31, 32, 35, 35D, 36, 37, 40, 40A, 43B) ....................................... 132 – 172
10. Capital Gains (Sections 2 (14), 2 (47), 45, 48, 49, 50 & 54) ........................................ 173 – 208
11. Income from Other Sources (Sections 56 to 59) .......................................................... 209 – 229
12. Deduction to be made in Computing Total Income ......................................................................
(Sections 80 A, 80 C, 80 CCC, 80 CCE, 80 D, 80 DD, 80 DDB, 80 E, 80 U, 80 TTA) ... 230 – 255
13. Tax Rate ........................................................................................................................ 256 – 258
14. Advance Tax ................................................................................................................. 259 – 263
15. Computation of Income and Tax of Individual ............................................................ 264 – 329
16. Computation of Income & Tax of Partnership Firm in Relation to Sec : 40 (B) .........................
and Tax thereon with Applicable Rate of Tax .............................................................. 330 – 341
17. Computation of Income & Tax of Company (Excluding MAT) .................................. 342 – 349
18. Return of Income (Sections 139) .................................................................................. 350 – 354
SECTION – I I
LMR .............................................................................................................................. 356 – 364
Objective Questions ...................................................................................................... 365 – 404
Mumbai University Question Papers and Solutions (Nov. – 2015 & Nov. 2016) ....... 405 – 420
Mumbai University Question Paper and Solutions (January 2018) ............................. 421 – 425
Mumbai University Question Paper and Solutions (January 2019) ............................. 426 – 430
| Exam | S.Y.M.Com |
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