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INCOME TAX LAW & ACCOUNTS

INCOME TAX LAW & ACCOUNTS

₹249

1. Income Tax–An Introduction, 2. Important Definitions, 3. Assessment on Agricultural Income, 4. Exempted Incomes, 5. Residence and Tax Liability, 6. Income from Salaries, 7. Income from Salaries (Retirement and Retrenchment), 8. Income from House Property, 9. Depreciation, 10. Profits and Gains of Business or Profession, 11. Capital Gains, 12. Income from Other Sources, 13. Income Tax Authorities, 14. Clubbing of Income and Aggregation of Income, 15. Set-off and Carry Forward of Losses, 16. Deductions from Gross Total Income, 17. Assessment of Individuals (Computation of Total Income), 18. Computation of Tax Liability of Individuals, 19. Deduction of Tax at Source, 20. Procedure of Assessment, 21. Penalties, Offences and Prosecutions, 22. Appeal and Revision, 23. Tax-Planning, 24. Recovery and Refund of Tax, 25. Advance Payment of Tax. Provisions and Procedure of the Filing the Return of Income and e-Filing of Income Tax and TDS Returns, Rebate and Relief in Tax Examination Papers SYLLABUS Unit-I : General Introduction of Indian Income Tax Act, 1961, Basic Concepts : Income, Agriculture Income, Casual Income, Previous Year, Assessment Year, Gross Total Income, Total Income, Person Assessee, Residetial Status and Tax Liability, Exempted Income Unit-II : Income from salary, Income from house property. Unit-III : Income from Business and Profession, Capital Gains, Income from other sources. Unit-IV : Set off and Carry forward of Losses, Deductions from Gross total Income, Clubbing of Income, Computation of Total Income and Tax Liability of an individual. Unit-V : Assessment Procedure, Permanent Account Number, Tax deducted at source, Advance Payment of Tax, Income Tax Authorities, Appeal, Revision and Penalties.

8 months ago
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Nism Research analyst

Nism Research analyst

₹440

This comprehensive workbook aims to establish a common minimum knowledge benchmark for professionals registered as Research Analysts under SEBI (Research Analyst) Regulations, 2014, as well as individuals employed as research analysts and partners of research analyst firms. It provides a thorough grounding in the fundamental and practical aspects of analysing Equity and debt instruments, evaluating industry dynamics, understanding macroeconomic and microeconomic variables, and writing high-quality research reports. It is helpful for finance students, market enthusiasts, and anyone keen on enhancing their knowledge of equity and debt markets, honing analytical skills, and understanding the regulatory framework of the securities industry. The Present Publication is the September 2024 Workbook Version, developed in collaboration with the Certification Team of NISM and Mr Manish Bansal and reviewed by Mr Bihari Lal Deora, NISM's Resource Person. It is published exclusively by Taxmann, with the following noteworthy features: • [Understand Indian Securities Markets] Acquire foundational knowledge of market structures, terminologies, and participants in both equity and debt segments • [Apply Top-Down & Bottom-Up Approaches] Grasp how to integrate macroeconomic indicators with detailed company-specific insights for holistic fundamental research • [Conduct Micro & Macro-Economic Analysis] Master the interpretation of key economic variables—such as GDP growth, inflation, and interest rates—that shape broader investment scenarios • [Evaluate Industries & Companies] o Discover methods for analysing industry trends, cycles, and regulatory landscapes o Learn to assess a company's qualitative and quantitative aspects, including business models, competitive advantages, and financial statements • [Analyse Risk & Return] o Understand the basics of calculating various forms of returns (simple, annualised, and compounded) o Explore risk measurement tools like Beta and sensitivity analysis and understand the behavioural biases affect

10 months ago
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