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Bangalore University - B.Com 6th Sem - Income Taxes - II
Posted Date: 10 Dec 2007 Resource Type: Articles/Knowledge Sharing Category: General
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Posted By: Jyothi Member Level: Diamond
Rating:  Points: 1
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INCOME TAXES – II
OBJECTIVES:
The Objective of the syllabus under this paper expose the students to the various provisions relating to Income Tax
UNIT – 1: 15 hours
Profits and Gains from Business and Profession – Problems on business relating to sole trader only and Problems on profession relating to Chartered Accountant, Advocate and Doctor.
UNIT – 2: 10 hours
Capital Gains – Theory and Problems including exemptions U/S 54.
UNIT – 3: 5 hours
Income From other sources including problems.
UNIT – 4: 8 hours
Deduction from Gross Total Income (GTI) – (Provisions relating to individuals only)
UNIT – 5: 2 hours
Carry forwards and set off of losses. (Theory only).
UNIT – 6: 12 hours
Computation of total Income and Tax liability including tax rebate.
UNIT – 7: 8 hours
Income Tax Authorities : A brief discussion on
a. Income Tax Officer and Powers and Functions.
b. Central Board of Direct Taxes, Powers and Functions.
c. Commissioner of Income Tax, Power and Functions.
d. Types of Assessments and Rectifications of Mistakes.
e. Recovery of Tax and Refunds.
SKILL DEVELOPMENT:
- Chart Capital gains index numbers.
- Table of rates of Tax deducted at source.
- Filing of IT returns of individuals.
- List of Enclosures for IT returns.
BOOKS FOR REFERENCE:
1. Dr. Vinod K. Singhania : Direct Taxes – Law and Practice, Taxmann publication.
2. B.B. Lal : Direct Taxes, Konark Publisher (P) ltd.
3. Bhagwathi Prasad : Direct Taxes – Law and Practice, Wishwa Prakashana.
4. Dr. Mehrotra and Dr. Goyal : Direct Taxes – Law and Practice, Sahitya Bhavan Publication.
5. Dinakar Pagare : Law and Practice of Income Tax, Sultan Chand and sons.
6. Gaur & Narang : Income Tax.
7. B.B. Lal : Income Tax, Central Sales Tax Law and Practice, Konark Publisher (P) Ltd.
8. V.S. Datey : Indirect Taxes, Taxmann Publication.
9. Dr. Sanjeev Kumar : Systematic Approach to Indirect Taxes, Bharath Law House.
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