DIRECT AND INDIRECT TAXATION (DITX), Module I : Direct Taxation with MCQs

Chapter 1       Introduction, Basic Concepts and Definitions under Income Tax Act, 196

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Chapter 2       Residential Status & Tax Incidence                                                                                

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Chapter 3       Concept & Calculation of Income Tax                                                                            

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Chapter 4       Concept of Calculation of Surcharge on Income Tax                                                     

Chapter 5       Agricultural Income & Its Tax Treatment                                                                       

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Chapter 6       Tax Treatment of Gifts Received                                                                                    

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Chapter 7       Dividend and Deemed Dividend                                                                                    

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Chapter 8       Income under the Head Salary                                                                                        

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Chapter 9       Income under Head House Property                                                                               

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Chapter 10     Depreciation: Section 32 and Rule 5                                                                               

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Chapter 11     Income under the Head ‘Profits and Gains from Business and Profe(PGBP)                

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Chapter 12     Income under the Head ‘Capital Gains’                                                                          

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Chapter 13     Income under the Head ‘Other Sources’                                                                         

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Chapter 14     Clubbing of Incomes                                                                                                       

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Chapter 15     Set Off of Losses and Carry Forward of Losses                                                             

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Chapter 16     Deductions from Gross Total Income (Chapter VI-A of Income Tax1961)                   

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Chapter 17     Special Provisions Relating to Taxation of Income                                                         

Chapter 18     Alternate Minimum Tax (Sections 115JC to 115JF)                                                       

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Chapter 19     Incomes which are Exempt from Income Tax                                                                 

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Chapter 20     Procedure of Filing of Income Tax Return (ITRs)                                                          

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Chapter 21     Tax Deducted at Source (TDS) Tax Collected at Source (TCS)                                     

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Chapter 22     Advance Payment of Tax and Interest Payable by Assessee                                          

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Chapter 23     Taxation of Virtual Digital Assets (VDAS)                                                                    

Chapter 24     Assessment of Individuals                                                                                               

Chapter 25     Case Study based MCQs                                                                                                 

Chapter 26     Assessment Procedure                                                                                                     

Chapter 27     Assessment of Hindu Undivided Families (HUF)                                                          

Chapter 28     Assessment of Political Party and Electoral Trust                                                           

Chapter 29     Assessment of Co-operative Societies                                                                             

Chapter 30     Assessment of Partnership Firms, AOP-BOI