About BCOC-136 Help Book Latest Edition
BCOC-136 informs students about the basic concepts of the Indian Tax System. The subjects covered include fundamentals, residential status, tax liability, exempted income, definition, and charging of salary income, perquisites available to employees, provident fund schemes, house property income, profits and gains from business or profession, capital gains, income earned from other sources, aggregation of incomes, and computation of total income and tax liability.
BCOC-136 English Topics Covered
Block 1 - Fundamentals
- Unit 1 - Basic Concepts-I
- Unit 2 - Basic Concepts-II
- Unit 3 - Residential Status and Tax Liability
- Unit 4 - Exempted Incomes
Block 2 - Salaries
- Unit 1 - Salaries-I
- Unit 2 - Salaries-II
- Unit 3 - Salaries-III
Block 3 - Income from House Property & Profits and Gains of Business or Profession
- Unit 1 - Income from House Property
- Unit 2 - Income from Profit and Gains of Business or Profession-I
- Unit 3 - Income from Profit and Gains of Business or Profession-II
- Unit 4 - Income from Profit and Gains of Business or Profession-III
Block 4 - Income from Capital Gains & Other Sources
- Unit 1 - Capital Gains
- Unit 2 - Income from Other Sources
- Unit 3 - Aggregation of Incomes (Clubbing of Incomes and Deemed Incomes) and Set off and Carry Forward of Losses
Block 5 - Computation of Total Income and Tax Liability
- Unit 1 - Deductions from Gross Total Income
- Unit 2 - Assessment of Individuals
- Unit 3 - Assessment of Firms
- Unit 4 - Filing of Return and Tax Authorities
- Unit 5 - Online Filing of Returns
- Unit 6 - Leading Cases Decided by Supreme Court
BCOC-136 Hindi Topics Covered
Block 1 - आधारभूत सिद्धांत
- Unit 1 - आधारभूत संकल्पनाएँ-I
- Unit 2 - आधारभूत संकल्पनाएँ-II
- Unit 3 - निवास स्थिति तथा कर दायित्व
- Unit 4 - करमुक्त आय (धारा 10)
Block 2 - वेतन
- Unit 1 - वेतन-I
- Unit 2 - वेतन-II
- Unit 3 - वेतन-III
Block 3 - व्यापर एवं पेशे के लाभ एवं प्राप्तियों से आय
- Unit 1 - मकान सम्पत्ति से आय
- Unit 2 - व्यापर अथवा पेशे के लाभ एवं प्राप्तियों से आय-I
- Unit 3 - व्यापर अथवा पेशे के लाभ एवं प्राप्तियों से आय-II
- Unit 4 - व्यापर अथवा पेशे के लाभ एवं प्राप्तियों से आय-III
Block 4 - पूँजी लाभ से आय एवं अन्य स्रोत
- Unit 1 - पूँजी लाभ
- Unit 2 - अन्य स्रोतों से आय
- Unit 3 - आयों का संकलन (आयों को इकट्ठा करना तथा मानी गई आयें ) तथा हानियों को पूरा करना और उन्हें आगे ले जाना
Block 5 - कुल आय की गणना और कर दायित्व
- Unit 1 - सकल कुल आय में से कटौती
- Unit 2 - व्यक्तियों का कर निर्धारण
- Unit 3 - फर्म का कर निर्धारण
- Unit 4 - आय की विवरणी दाखिल करना तथा आयकर पदाधिकारी
- Unit 5 - आयकर विवरणी का ऑनलाइन दाखिला
- Unit 6 - सुप्रीम कोर्ट (उच्चतम न्यायलय ) द्वारा कुछ प्रमुख मामलों पर फैंसले
Previous Year Solved Question Papers Included
BCOC-136 English (Total-8, Solved-6, Unsolved-2)
- Sample Paper-I
- Sample Paper-II
- Guess Paper-I
- Guess Paper-II
- June (2022-2023)
- December (2021-2022)
BCOC-136 Hindi (Total-8, Solved-6, Unsolved-2)
- Sample Paper-I
- Sample Paper-II
- Guess Paper-I
- Guess Paper-II
- December (2021-2022)
- June (2022-2023)
BCOC-136 Help Book Details
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University
IGNOU (Indira Gandhi National Open University)
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Title
Income Tax Law and Practice
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Language(s)
English and Hindi
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Code
BCOC-136
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Subject
Business and Law
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Degree(s)
BCOMG
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Course
Core Courses (CC)
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ISBN
978-93-90557-10-3 (English) 978-93-90557-26-4 (Hindi)
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Pages
378 (English) 416 (Hindi)
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Weight
302gms (English) 333gms (Hindi)
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Dimensions
(L) 21cm, (W) 15cm, (H) 1cm
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Author
Gullybaba.com Panel
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Publisher
Gullybaba Publishing House Pvt. Ltd.
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