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Contents

Part -1 Basic of Income Tax Act, 1961

1. Basic Concepts in Income Tax Law
2. Residential Status and Taxability in India
3. Analysis of Exemptions

Part II Heads of Income & their taxability

4. Income from Salaries
5. Income from House Property
6. Profits and Gains of Business or Profession
7. Capital Gains
8. Income from Other Sources

Part III – Computation of total Income

9. Income of other persons included in Assessee’s Total Income
10. Set off and Carry Forward of Losses
11. Deductions under Chapter VI-A
12. Relief for Salaried Employees
13. Agricultural Income
14. Tax Planning

Part IV Taxation of various persons and miscellaneous

15. Taxation of Individuals
16. Taxation of HUF
17. Taxation of Partnership Finn
18. Taxation of Limited Liability Partnerships
19. Taxation of Companies
20. Presumptive Taxation of Shipping Companies – Tonnage Tax Scheme
21. Taxation of Co-operative Societies
22. Taxation of Association of Persons
23. Assessment of Trusts
24. Taxation of Persons  Others
25. Miscellaneous

Part V – Non-Resident Taxation

26. Taxation of Non-Residents
27. Taxation of International Transactions
28. Double Taxation Avoidance Agreements

Part VI -.ICDS

29. Income Computation and Disclosure Standards

Part VII- Income Tax Authorities arid Income Tax Assessment

30. Income Tax Authorities
31. Assessment Procedure – Duties of Assessee
32. Assessment Procedure – Powers of the Department
33. cnt Procedure – Various Assessments
34. AsseSS1nent Procedure – Income Escaping Assessments
35. Assessment Procedure – Search Assessment
36. Liability in Special Cases

Part VIII – Remedies for Assessee and Department

37. Settlement Commission
38. Rectification and Revision
39. Appeals to Various Authorities
40. Authority for Advance Rulings

Part IX- Collection and Recovery of Tax

41. Tax Deducted at Source
42. Advance Tax, Collection and Recovery of ‘fax
43. Interest
44. Refunds
45. Penalties and Prosecutions

Part X – International Taxation (For New Syllabus)

46. Overview of Model Tax Conventions

47. Application and Interpretation of Tax Treaties

48. Fundamentals of Base Erosion and Profit Shifting

For Students Opting under CA Final (New Syllabus) – Chapter 46 – 48 are included in the Syllabus.these Chapters are not applicable for CA Final (Old Syllabus)

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