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

Auditing & Taxation - II Lecture notes | Videos | Free pdf Download | Previous years solved question papers | MCQs | Question Banks| Syllabus

Get access to 100s of MCQs, Question banks, notes and videos as per your syllabus.
Try Now for free

Unit - 1 Income Tax Act- 1961

Unit 1
Income Tax Act 1961 Important Definitions and Concepts
1.1 Introduction Features of Income Tax Scope of Income Tax Act and Importance of Income Tax payment for development of country
1.2 DefinitionsIncome Person Assessee Deemed Assessee Assessment year Pervious year Agricultural Income
1.3 Exempted Income Gross total income Total taxable income Residential status of an Asesssee PAN TAN
1.4 Concept of Capital receipts revenue receipts and capital expenditure revenue expenditure
Unit 1
Income Tax Act 1961 Important Definitions and Concepts
1.1 Introduction Features of Income Tax Scope of Income Tax Act and Importance of Income Tax payment for development of country
1.2 DefinitionsIncome Person Assessee Deemed Assessee Assessment year Pervious year Agricultural Income
1.3 Exempted Income Gross total income Total taxable income Residential status of an Asesssee PAN TAN
1.4 Concept of Capital receipts revenue receipts and capital expenditure revenue expenditure
Unit 1
Income Tax Act 1961 Important Definitions and Concepts
1.1 Introduction Features of Income Tax Scope of Income Tax Act and Importance of Income Tax payment for development of country
1.2 DefinitionsIncome Person Assessee Deemed Assessee Assessment year Pervious year Agricultural Income
1.3 Exempted Income Gross total income Total taxable income Residential status of an Asesssee PAN TAN
1.4 Concept of Capital receipts revenue receipts and capital expenditure revenue expenditure

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

Unit - 3 Computation of Total Taxable Income

Unit 3
Computation of Total Taxable Income and Tax Liability
Unit 3
Computation of Total Taxable Income and Tax Liability
Unit 3
Computation of Total Taxable Income and Tax Liability

Download GEN Sem 6 syllabus pdf

Get access to 100s of MCQs, Question banks, notes and videos as per your syllabus.
Try Now for free

Other Subjects of Semester-6

Advanced accounting 2

International economics 2

Business regulatory framework

Indian & global economic development 2