Notes on DIRECT TAXES (Set of 13 modules)

Notes on DIRECT TAXES (Set of 13 modules)

Module I: Wealth Tax

Module II: Scope of Total Income, Income under the head Salary and House Property

Module III: Income under the Head "Profits and Gains of Business or Profession"

Module IV: Income under the Head "Capital Gains"

Module V: Income from Other Sources, Clubbing of Income and Set Off and Carry Forward of Losses

Module VI: Benefits to an Assessee

(Exemptions, Deductions and Relief)

Module VIII: Computation of Total Income and Tax Liability of Various Assessees

Module VII: Determination of tax in special cases and Special provisions relating to payment of tax in case of certain assessees

Module IX: Collection and Recovery of Tax and Refunds

Module X: Submission of Return of Income, Assessment Procedures & Search, Seizure, Survey and Special Procedure for Assessment of Search Cases

Module X: Submission of Return of Income, Assessment Procedures & Search, Seizure, Survey and Special Procedure for Assessment of Search Cases

Module XI: Advance Rulings, Special Provisions Relating to Avoidance of Tax, Transfer Pricing, Income-Tax Authorities, Settlement of Cases, Business Reorganisation

Module XII: Appeals and Revisions, Penalties and Prosecutions and Miscellaneous Provisions

Module XIII: Selected Judicial Decisions and Highlights of Amendments made by the Finance (No. 2) Act, 2014