N CAG103BA C Taxation (Direct Tax)

1.1	Basic Concepts
1.2	Basis of Charge and Rates of Tax
2.1	Residence and Scope of Total Income
2.2	Agricultural Income
2.3	Incomes Which Do Not Form Part of Total Income
3	Heads of Income
3.1	Salaries
3.2	Income from House Property
3.3	Profits and Gains of Business or Profession
3.4	Capital Gains
3.5	Income from Other Sources
4	Income of Other Persons Included in Assessee’s Total Income
5	Aggregation of Income, Set – Off and Carry Forward of Losses
6	Deductions from Gross Total Income
7.1	Advance Tax
7.2	Tax Deduction at Source
7.3	Tax Collection at Source
8	Provisions for filing Return of Income and Self – Assessment
9	Income Tax Liability – Computation and Optimisation

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