Hi B.Com. Students, I am sharing brief and concise lecture notes on the B.Com. Accounting Group Elective subject - Corporate & Business Taxation. This subject is mostly taught as part of the B.Com. Accounting Elective in final year BCom. These PDF lecture notes will help you in preparing well for your semester exams on Corporate & Business Taxation and save your precious time as you can study from ready made lecture notes.
The major topics covered in these B.Com. Accounting Elective lecture notes and eBook of Corporate & Business Taxation are:
The major topics covered in these B.Com. Accounting Elective lecture notes and eBook of Corporate & Business Taxation are:
- Assessibility Criteria - Definitions ,Basic concept, person, Assessment year; previous year, assesee, Residential status; Incidence of tax
- Computation of Income Under Various Heads Income under head salary
- Income from house property - Chargeability; computation of income from house property; deductions from income from house property
- Capital gains: meaning of capital asset; transfer, cases not considered to be transfer, chargeability; computation of capital gain: short term and long term
- Income from other sources: basis of charge
- Computation of net taxable income
- acquisition and amalgamation of company.
- Income -tax Payment and Assessment
- Tax Planning