MODULE 1 Chapter 1 (a): Structure of Law (b): Basis of Charge (c): Residential Status (d): Rates of Tax (e): Scope of Income Chapter 2 TDS & TCS Part a – Tax Deducted at Source [TDS] Part b – Tax Collected at Source [TCS] Chapter 3 Business & Profession [Sec 28 to 44] Section A: Section 28: Receipts under Business or profession Section B: Summary for Expenditure u/s 30 to 37 Section C: Summary for Restrictions on Allowable Expenditure PART – C: Restrictions on Allowable Deductions CHAPTER 3a Depreciation & Actual Cost [Sec 32 & 43] CHAPTER 3b Income Disclosure Standards [ICDS] [Sec 145 & ICDS I to X] CHAPTER 3c Presumptive Income [Sec 44AD/Sec 44AE/Sec 44ADA] CHAPTER 3d Concept of Mutuality [Sec 28(iii) read with Sec 44A] CHAPTER 3e Encouraging Non cash Transactions [Sec 269SS/ Sec 269T/Sec 269ST/Sec 269SU] CHAPTER 3f Foreign exchange fluctuation [Sec 43A/Sec 43AA read with ICDS VI] CHAPTER 3g Diversion & Application [A concept] CHAPTER 3h Books & Audit [Sec 44AA & 44AB] |