INCOME TAX – I B.COM SEMSTER – 4

📘 Course Title: Income Tax – I (आयकर – I)

Course Code: ABS603T | Semester: B.Com (Hons) – 4th Semester

Language: Hindi + English Mix | Mode: Online

🎯 Course Description

This course introduces students to the foundational principles and practices of Indian Income Tax Law under the Income Tax Act, 1961. It is specially designed for B.Com students, commerce aspirants, and anyone interested in understanding tax computation under different heads of income.

We cover all essential aspects – from basic concepts to computation under Salaries, House Property, Business/Profession, and Capital Gains. The course includes theory, practical problems, and real-life tax scenarios.

📖 Course Modules Overview

UNIT I: Basic Concepts, Definitions, Agricultural Income, Residential Status

UNIT II: Computation of Salary Income

UNIT III: House Property Income

UNIT IV: Business/Profession Income and Depreciation

UNIT V: Capital Gains & Other Sources