The Stranger Books


Direct Tax TYBCOM Semester V

(1 customer review)


Direct Tax


Semester V

1. Basic Terms (S: 2, 3 and 4)


Assessee, Assessment, Assessment Year, Annual Value, Business,


Capital Assets, Income, Person, Previous Year, Transfer



2. Scope of Total Income and Residential Status


Scope of Total Income (S : 5)


Residential Status (S : 6) For Individual Assessee



3. Heads of Income (S : 14)


l Salary (S : 15 to 17)


l Income from House Properties (S : 22 to 27)


l Profit & Gain From Business


(S : 28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A, 43B)


l Capital Gains (S : 45, 48, 49, 50, 54 EC) restricted to computation of Capital Gain on transfer of residential house property only


l Income from Other Sources (S : 56 to S : 59)


Exclusions From Total Income (S : 10)


Exclusion related to specified heads to be covered with relevant head e.g. Salary, Business Income, Capital Gain, Income from Other Sources.



4. Deduction from Total Income


S : 80A, 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA


5. Computation of Total Income for Individual




Additional Information

Add To CartNo
AUTHORAinapure & Ainapure
PUBLISHERManan Prakashan
SUBJECTDirect Tax TYBCOM Semester V


1 review for Direct Tax TYBCOM Semester V

  1. Harpreet Kaur

    Jaspreet Kaur (verified owner)

    The books were in great condition nd were delivered in a single day

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