Income Tax- B.com - Semester-V

Introduction

Definitions (Sections 2 and 3)

BasisofCharge(Sections4,5,6,7,8&9)

Income Exempted from Tax (U/s 10)

Heads of Income (Section 14)

Salaries (Sections 15 to 17)

Interests on Securities (Sections 18 to 21)

Income from House Property (Sections 22 to 27)

Profit and Gain of Business or Profession

Capital Gains (Sec. 2(14), 2(47), 45, 48, 49, 50, 54 & 54 EC)

Income from Other Sources

Deduction to be made in Computing Total Income

Computation of Total Income

Objective Question