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Direct Tax MCOM Semester I Manan Prakashan


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Direct Tax MCOM Semester I Manan Prakashan


Direct Tax MCOM Semester I Manan Prakashan


Mandatory 2

Direct Tax


MCOM Semester I


(As Per NEP 2020)



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)

Additional Information


BOARD Mumbai University
ISBN-13 978-93-5750-905-3
AUTHOR Ainapure – Ainapure
PUBLISHER Manan Prakashan
ED All
SUBJECT Direct Tax MCOM Semester I

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