कराधान विधान एवं लेखे (Taxation Law & Accounts) कर-निर्धारण वर्ष 2023-24

कराधान विधान एवं लेखे (Taxation Law & Accounts) कर-निर्धारण वर्ष 2023-24 Book के 64वां संशोधित संस्करण की प्रमुख विशेषताएं:

• जुलाई 2023 तक अद्यतन आय कर अधिनियम, 1961 के प्रावधानों की अत्यन्त सरल भाषा में प्रामाणिक एवं विस्तृत विवेचना
• पुस्तक के वर्तमान संस्करण को The Finance Act, 2023, के आधार पर पूर्णत: संशोधित किया गया है।
• वैकलिपक कर-व्यवस्था (Alternate Tax Regime) पर एक नया अध्याय पुस्तक में सम्मिलित किया है |
• जुलाई 2023 तक निर्गत Circulars तथा Notifications का यथास्थान समावेश |
• अध्यायों के अन्त में सम्पूर्ण अध्याय का संक्षेप (Summary) तथा विभिन्न अध्यायों में अनेक नई तालिकाओं (Tables) का समावेश |
• त्रुटिरहित सुन्दर एवं स्पष्ट मुद्रण
• अन्य पुस्तकों की अपेक्षा सबसे अधिक हल सहित उदाहरण (Illustrations) तथा अभ्यासार्थ प्रश्न (Questions) उत्तर सहित
• अभ्यासार्थ प्रश्नों के पूर्ण हल Practical Problems in Income Tax पुस्तक में दिए हुए हैं।
• प्रत्येक अध्याय के अन्त में लघु उत्तरीय प्रश्न, वैकल्पिक प्रश्न तथा लघु अंकीय प्रश्नों समावेश उत्तर सहित किया गया है।

कराधान विधान एवं लेखे (Taxation Law & Accounts) कर-निर्धारण वर्ष 2023-24 Book Syllabus

B. N. Mandal University, Madhepura

Paper-VIII: Taxation Law and Accounts

1. Income Tax Act 1961 – Various important definitions viz. agricultural income, person, assesses, earned income, the previous year.
2. Residence and Tax Liability.
3. Computation of income under various heads: (i) Income from salary. (ii) Income from house property. (iii) Profit from business and profession. (iv) Capital gains. (v) Income from other sources.
4. Taxation of Individual.
5. Set-off and carry forward losses.
6. Income Tax Authorities – Their appointment, jurisdiction, powers (rights).

Patna University, Patna

Paper-VII: Taxation Law and Accounts

1. Income Tax Act, 1961 – Definitions, the concept of Income. Residence and tax liability, the distinction between capital and revenue receipt. Income exempt from tax.
2. Computation of income under various Heads – Salaries interest or securities income from house property capital gains Income from Business and profession and income from other sources.
3. Taxation of individuals and firms.
4. Income Tax Authorities – Their Appointment Jurisdiction and Powers.

Magadh University

Part-III, Paper-III: Taxation Law and Accounts

Income Tax Act, 1961 – Definition concept of Income residence and tax liability, the distinction between capital and revenue receipts income exempt from tax. Computation of income under various heads – Salaries interest on securities, income from house property capital gains. Taxation of individuals and firms. Income Tax Authorities – Their appointment, jurisdiction, and powers. A brief introduction of the Wealth Tax Act, 1957; Gift Tax Act, 1958.

Veer Kunwar Singh University, Arrah

Paper-III: Taxation Law and Accounts

Income Tax Act 1981 – Definition concept of Income residence tax liability, exemption from tax. Computation of Income under various heads–Salaries, interest on securities, income from house property, capital gains. Taxation of individuals and firms. Income Tax authorities – their appointment, jurisdiction, and power. A brief introduction to the Wealth Tax Act, 1957 Gift Tax Act. 1958

T.M. Bhagalpur University, Bhagalpur

Paper-VIII (Honours) : Taxation Law And Accounts

1. Income Tax Act—Income Tax Act, 1961 : Define the following :

(i) Income (ii) Gross total income (iii) Total income (iv) Agricultural income (v) Casual income (vi) Person (vii) Assessee (viii) Assessment Year (ix) Previous Year

2. Residential Status of Assessee— (i) Types of Residents (ii) Scope of total income on the basis of residence or incidence of tax.
3. Income exempt from tax—Income from salary : (i) Definition of salary (ii) Allowance (iii) Perquisites (iv) Provident fund (v) Deductions under head of Salary
4. Income from House Property— (i) Annual Value (ii) Tax-free income from House Property (iii) Deductions under head of income from House property (iv) Computation of income from house property.
5. Profit of Business or Profession— (i) Meaning of Business or Profession (ii) Deductions (iii) Disallowed deductions (iv) Computation of income from Business and profession.
6. Income from other sources— (i) Dividents (ii) Winnings from lotter, cross word puzzles, Horse race, card games, bet etc. (iii) Interest on securities (iv) Types of securities and definitions (v) Deductions under head of Income from other sources (vi) Computation of income from other sources.
7. Computation of total income and deductions.
8. Deductions of under section 80C to 80U. Computation of Total income.
9. Computation of total income of individual Computation of Total income.
10. Computation of tax liability income of firms and association—Computation of income firm and association.
11. Income tax authorities and their power— (i) Powers of Central Board Direct tax (ii) Assessing officer (iii) Powers and functions income tax authorities.
12. Depreciation— (i) Definition of depreciation (ii) Rules of Charging depreciation on following :

(A) Building (B) Furniture and fittings (C) Machine and Plant (D) Patents, Trademark, copyright etc.

13. Capital Gains— (i) Capital assets (ii) Transfer of Capital assets (iii) Computation of Capital gains (iv) Capital gains exempt from tax