O CMAG107B C Direct Taxation

A	Income Tax Act Basics
1	Introduction to Income Tax Act, 1961
1.1	Introduction | Definitions
1.2	Basis of Charge and Scope of Total Income
1.3	Residential Status and Incidence of Tax (excluding Section 9A)
1.4	Agricultural Income
2	Incomes which do not form part of Total Income [Sec 10, 11 to 13A]
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	Clubbing, Set-Off, Deductions …
4.1	Income of Other Person included in Assesses Total Income
4.2	Aggregation of Income and Set off and carry Forward of Losses
4.3	Deduction in Computing Total Income
4.4	Rebate and reliefs
4.5	Applicable rates of tax and Tax Liability
5	Assessment of Income and tax Liability of Different Persons
5.1	Taxation of Individual
5.2	HUF
5.3	Firms, LLP and Association of Persons
5.4	Co-operative Societies
6	TDS, TCS and Advance Tax
6.1	Tax Deducted at Source (including sections relevant to Non - Residents)
6.2	Tax Collected at Source
6.3	Advance Tax
7	Administrative Procedures
7.1	Return and PAN
7.2	Intimation & Assessment u/s 140A, 143 and 144
8	Basic Concepts of ICDS

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