N CMAG107BA C Direct Taxation

1	Basics of Income Tax Act
1.1	Introduction | Definitions
1.2	Basis of Charge and Rates of Tax
1.2	Residential Status and Scope of Total Income
1.3	Agricultural Income
1.4	Incomes Which Do Not Form Part of Total Income
2	Heads of Income
2.1	Salaries
2.2	Income from House Property
2.3	Profits and Gains of Business or Profession
2.4	Capital Gains
2.5	Income from Other Sources
3	Total Income and Tax Liability of Individuals & HUF
3.1	Income of Other Persons Included in Assessee’s Total Income
3.2	Set off and carry Forward of Losses
3.3	Deductions, Rebate and Relief
3.4	Taxation of Individual & HUF
3.5	Advance Tax
3.6	Tax Deducted at Source and Tax Collected at Source
3.7	Filing of Return of Income
3.8	PAN
3.9	Self – Assessment & Intimation

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