Direct Taxes -B.Com - Semester-V- Assessment Year-2020-21

CONTENTS

SECTION – I

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, 54 EC)............................. 173 – 208

11. Income from Other Sources (Sections 56 to 59)......................................................... 209 – 229

12. Deductions to be made in Computing Total Income

    (Sections 80 A, 80 C, 80 CCC, 80 CCE, 80 D, 80 DD, 80 E, 80 U, 80 TTA) ............. 230 – 255

13. Computation of Total Income ..................................................................................... 256 – 338

    SECTION – II

    LMR............................................................................................................................. 340 – 348

14.  Mumbai University Objective Questions with Answers ............................................ 

15. 349 – 362 Objective Questions .................................................................................................... 363 – 400 

16. Mumbai University Questions Paper .......................................................................... 401 – 404 

17. Mumbai University Questions Paper Solution............................................................ 405 – 409 

18. Mind Tree ................................................................................................................... 410 – 414