BSS Business School

BSS Diploma in Direct Taxation

  • Direct Taxation I

  • Direct Taxation II

Direct Taxation I : Introduction, The Income Tax Act, 1961, Residential status, Income exempt from tax, Income from salaries, Income from house property, Profits and gains of business or profession, Capital gains.

Direct Taxation II : Income from other sources, Income of other persons included in assessee's total income, Set-off and carry forward of losses, Deductions to be made in computing the total income, Powers of income-tax authorities, Assessment procedures, Appeals, Wealth tax.