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Taxation Laws IPU BBA notes and paper free download - Dipesh S - 04-10-2017
QUESTION PAPERS:-
SYLLABUS:-
Unit I
Introduction to Income Tax Act 1961 Salient Features and Basic Concepts – Previous year, assessment year, person, gross total income and agricultural income. Residential status and incidence of tax, filly exempted incomes.
Unit II
Heads of Income – Salary, House Property, Business or Profession, capital gains, other sources, clubbing of income, Deductions under Chapter VI (related to individuals and firms)Assessment of individuals and firms (simple problems). Rebates and Relief’s, Set off and carry forward of losses, deduction of tax at sources. Payment of advance tax, law relating to maintenance of books, accounts and vouchers.
Unit III
Central Sales Tax Act 1956 – Salient features, definition of sale and its different categories, dealer, sale price, inter state sale, registration of dealers, levy and collection of tax and penalties.
Unit IV
Service Tax (Finance Act 1994) – Salient features taxable service, registration and records required, service tax return, determination of the value of taxable service