O CAG104BA C Taxation (Direct Tax)

1	Basic Concepts
1.1	Income Tax Law: An Introduction & Definition
1.2	Basis of Charge and Rates of Tax
2	Residence and Scope of Total Income
3.1	Agricultural Income
3.2	Incomes which do not Form Part of Total Income
4	Heads of Income
4.1	Salaries
4.2	Income from House Property
4.3	Profits and Gains of Business or Profession
4.4	Capital Gains
4.5	Income from Other Sources
5	Income of Other Persons Included in Assessee’s Total Income
6	Aggregation of Income, Set - Off and Carry Forward of Losses
7	Deductions from Gross Total Income
8	Computation of Total Income and Tax Payable
9	Advance Tax, Tax Deduction at Source and Tax Collection at Source
10	Provisions for filing Return of Income and Self - Assessment

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