आयकर (प्रत्यक्ष कर) – 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