Direct Tax MCOM Semester I
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Ainapure – Ainapure
First Edition – October 2023
Description
Mandatory 2
Direct Tax
MCOM Semester I
(As Per NEP 2020)
Syllabus
Module – I : 2 Credits
Unit – 1 : Definitions and Basis of Charge
(A) Definitions : Person, Assessee, Income
Basis of Charge : Previous Year, Assessment Year
(B) Residential Status, Scope of Total Income, Deemed Income
Unit – 2 : Heads of Income
(A) Income from Salary, Income from House Property
(B) Profits and Gains from Business and Profession, Income from Capital Gains, Income from Other Sources
Module – II : 2 Credits
Unit – 3 : Deductions u/s 80 and Exclusions from the Total Income
(A) Deductions : 80C, 80CCF, 80D, 80DD, 80DDB, 80E, 80U
(B) Exclusions : Exemptions related to Specific Heads of Income to be covered with Relevant Provisions, Agricultural Income, Sums received from HUF by a Member, Share of Profit from Firm, Income from Minor Child, Dividend
Unit 4 : Computation of Income and Tax
(A) Computation of Income and Tax of Individual, Firm and Company (Excluding MAT)
(B) Provisions for Filing Return of Income – Sec 139(1) and Sec 139(5)
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