Income Tax Law and Accounts (Assessment Year 2024-25) For B.Com. Sem.-4 (According to NEP-2020)

Table of Content:- 

● Taxation Policy 

1. Income Tax : Introduction 2. Important Definitions 3. Agricultural Income 4. Exempted Incomes 5. Residence and Tax Liability 6. Income From Salaries 7. Income From Salaries (Retirement) 8. Income From House Property 9. Depreciation 10. Profits and Gains of Business or Profession 11. Determination of Income of Certain Eligible Business or Profession On Presumptive Basis 12. Capital Gain 13. Income From Other Sources 14. Deemed Incomes and Aggregation of Income 15. Set-Off and Carry Forward of Losses 16. Deductions Allowed From Gross Total Income 17. Computation of Total Income (Assessment of Individuals) 18. Computation of Tax of Individuals 19. Deduction or Collection of Tax at Source 20. Income Tax Authorities 21. Procedure of Assessment 22. Advance Payment of Tax 23. Capital and Revenue 

● Introduction Of Form 16 And 26AS

More Information:- The authors of this book are Dr. P.K. Jain and R.K. Tyagi.