CONTENTS:

UNIT-I

1.Introduction to Income Tax in India

2.Residential Status and Incidence of Tax

3.Incomes Exempt from Tax

4.Agricultural Income

UNIT-II

5.Income from Salaries

6.Retirement Benefits

7.Income from House Property

UNIT-III

8.Profits and Gains of Business or Profession

9.Depreciation Allowance

10.Capital Gains

11.Income from Other Sources

UNIT-IV

12.Clubbing of Income

13.Set-off and Carry Forward of Losses

14.Deductions from Gross Total Income

15.Rebate of Tax

UNIT-V

16.Assessment of Individual

17.Returu of Income and Assessment Procedure

18.Advance Payment of Tax

19.Interest and Fees under Income Tax Act

20.Tax Deduction at Source (TDS)