ITLA MCQ BANK E-BOOKS SEM VI

Description

UNIVERSITY OF LUCKKNOW
B.COM SEM VI
MCQ BANK OF ITLA
Unit-I : Basic Concepts : Income, agricultural income, casual income, assessment year, previous year, gross total income, total income, Person. Tax evasion, avoidance and tax planning. Basic of Charge; Scope of total income, residence and tax liability, income which does not form part of total income, deduction from Gross total income.

Unit-II : Head of the Income: Salaries; Income from house property; Profit and gains of business and profession. Capital gains; Income from other sources.

Unit-III : Deemed income: Aggregation of Income, Set-off and carry forward of losses; Tax Authorities; Assessment procedures.

Unit-IV : Computations of total income of an individual, H.UF