The following Topics are cover in M.Com Entrance Exam under Income Tax Law
- Basic Concepts.
- Residential Status.
- Income which do not form part of Total Income.
- Income under the Head Salary.
- Income From other Sources.
- Deductions from Gross Total Income.
- Income under the head House Property.
- Income under the head Capital Gain.
- Income under the head Business and Profession.
- Clubbing of Income.
- Set off or Carry Forward and Set off of Losses.
- Agricultural Income & Its Tax Treatment.
- Assessment of Individual.
- Assessment of Firm.
- Assessment Procedure or Return of Income.
- Provision for TDS and Advance Tax.
About the Study Material
These Study Materials have been written in accordance with the latest syllabus issued by Delhi University and is the essence of the author’s years of experience in classroom teaching and his in-depth research in the field of Commerce.
The content of these Study Materials have been developed considering the problems faced by a student and follows a systematic approach towards concept building and problem solving.
Various features of the Study Material are:
- Every chapter contains questions categorised into different types & sections.
- Each chapter is supplemented with a large number of practical problems for practice.
- Exam oriented approach & full clarity on topics.
- Easy to understand