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Direct Tax (Taxation Paper – III) SYBAF Semester IV


Direct Tax Manan Prakshan

(Taxation Paper – III)

SYBAF Semester IV

Elective Courses (EC)


1. Clubbing of Income –

Section 60 to 65

2. Set Off & Carry Forward of Losses

Sec: 70 – Set off Loss from one Source against Income from another Source under the Same Head of Income

Sec: 71 – Set Off Loss from One Head against Income of another Head

Sec: 71B – Carry Forward & Set off Losses from House Property

Sec: 72 – Carry Forward & Set Off of Losses of Business Losses

Sec: 73- Losses in Speculation Business

Sec: 74- Loss under the head Capital Gains

3. Computation of Tax liability of Individual & HUF

4. Computation of Income of Partnership Firm in

Relation to Sec: 40(b) & Tax Thereon With Applicable Rate of Tax

5. Return of Income – Sec 139

Excluding u/s 139(4A), 139(4B), 139(4C) & 139 (4D)

6. Tax Deduction at Source

Advance Tax U/S 207, 208, 209, 210 & 211

Interest Payable U/S 234A, 234B, 234C

Basic Aspects of Deduction of Taxes at Source

Sec: 192 – TDS on Salary

Sec: 194A – TDS on Interest

Sec: 194C – TDS on Contractor

Sec: 194H – TDS on Commission

Sec: 194I – TDS on Rent

Sec: 194J – TDS on Professional Fees

Advance Tax U/S 207, 208, 209, 210 & 211

Sec: 207 – Income Liable to Advance Tax

Sec: 208 – Liability of Advance Tax

Sec: 209 – Computation of Advance Tax

Sec: 210 – Payment of Advance Tax by Assessee on His Own Account

Sec: 211 – Due Dates of Payment of Advance Tax

Interest Payable U/S 234A, 234B, 234C

Sec: 234A – Interest for default in furnishing return of income

Sec: 234B – Interest for default in payment of advance tax

Sec: 234C – Interest for deferment of advance tax

7. DTAA U/S 90 & 91

8. Tax Planning and Ethics in Taxation – Basic Concepts

Note :

1. Relevant Law / Statute in force on 1st April immediately preceding commencement of Academic Year is applicable for ensuing examinations after relevant year.

2. The syllabus is restricted to study of particular section/s, specifically mentioned rules and notifications only.

Additional Information

BOARDMaharashtra State Board
AUTHORAinapure – Ainapure
PUBLISHERManan Prakashan
SUBJECTDirect Tax SYBAF Semester IV



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