Name: Income Tax Law and Practice
SKU: 16681
Availability: InStock

Description

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

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)

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)

About BCOC-136 Help Book Latest Edition

University	:	IGNOU (Indira Gandhi National Open University)
Title	:	Income Tax Law and Practice
Language(s)	:	English, Hindi
Code	:	BCOC-136
Degree	:	BCOMG
Subject	:	Business and Law
Course	:	Core Courses (CC)
ISBN	:	978-93-90557-10-3(English) 978-93-90557-26-4(Hindi)
Pages	:	378(English) 416(Hindi)
Weight	:	0.302kg (English) 0.333kg (Hindi)
Dimensions	:	(L) 21cm, (W) 15cm, (H) 1cm
Author	:	Gullybaba.com Panel
Publisher	:	Gullybaba Publishing House Pvt. Ltd.

IGNOU BCOC-136 Income Tax Law and Practice - Latest CBCS Help Book Edition

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Description