Savitribai Phule Pune University, Maharashtra, General Semester 6, Auditing & Taxation - II Syllabus

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Unit - 2 Sources and Computation of Taxable Income

Unit 2

Sources and Computation of Taxable Income under the various Heads of Income

2.1 Income from Salary – Meaning of salary

2.2 Salient features of salary Allowances and tax Liability

2.3 Perquisites and their Valuation

2.4 Treatment of provident fund

2.5 Deductions from salary

2.6 Income from House Property Basis of Chargeability

2.7 Types of property

2.8 Annual Value Self occupied and let out property Deductions allowed

2.9 Income from Profits and Gains of Business and Professions –Definition of Business profession vocation speculative business

2.10 Methods of accounting

2.11 Deductions expressly allowed and disallowed

2.12 Income from Capital Gains – Meaning Chargeabilitydefinitions Capital assets transfer cost of acquisition Cost of Improvement

2.13 Short term and long term capital assets and Capital gains

2.14 Cost inflation Index

2.15 Deductions allowed

2.16 Income from other sources Chargeability Method of accounting

2.17 Deductions

2.18 Amounts not deductible

Unit 2

Sources and Computation of Taxable Income under the various Heads of Income

2.1 Income from Salary – Meaning of salary

2.2 Salient features of salary Allowances and tax Liability

2.3 Perquisites and their Valuation

2.4 Treatment of provident fund

2.5 Deductions from salary

2.6 Income from House Property Basis of Chargeability

2.7 Types of property

2.8 Annual Value Self occupied and let out property Deductions allowed

2.9 Income from Profits and Gains of Business and Professions –Definition of Business profession vocation speculative business

2.10 Methods of accounting

2.11 Deductions expressly allowed and disallowed

2.12 Income from Capital Gains – Meaning Chargeabilitydefinitions Capital assets transfer cost of acquisition Cost of Improvement

2.13 Short term and long term capital assets and Capital gains

2.14 Cost inflation Index

2.15 Deductions allowed

2.16 Income from other sources Chargeability Method of accounting

2.17 Deductions

2.18 Amounts not deductible

Unit 2

Sources and Computation of Taxable Income under the various Heads of Income

2.1 Income from Salary – Meaning of salary

2.2 Salient features of salary Allowances and tax Liability

2.3 Perquisites and their Valuation

2.4 Treatment of provident fund

2.5 Deductions from salary

2.6 Income from House Property Basis of Chargeability

2.7 Types of property

2.8 Annual Value Self occupied and let out property Deductions allowed

2.9 Income from Profits and Gains of Business and Professions –Definition of Business profession vocation speculative business

2.10 Methods of accounting

2.11 Deductions expressly allowed and disallowed

2.12 Income from Capital Gains – Meaning Chargeabilitydefinitions Capital assets transfer cost of acquisition Cost of Improvement

2.13 Short term and long term capital assets and Capital gains

2.14 Cost inflation Index

2.15 Deductions allowed

2.16 Income from other sources Chargeability Method of accounting

2.17 Deductions

2.18 Amounts not deductible

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