OUR OWN PUBLICATION FROM 1ST JULY, 2018 FOR B.COM

1. B.COM FIRST SEMESTER COMPLETE NOTES (CHOICE BASED) WITH SOLVED FINANCIAL ACCOUNTING BOOK
2. B.COM 3RD SEM COMPLETE NOTES WITH SOLVED BOOKS OF:
*ADVANCED FINANCIAL ACCOUNTING
*BUSINESS STATISTICS SOLVED PAPERS OF LAST 7 YEARS
* FINANCIAL MANAGEMENT BOOK
3. B.COM 5TH SEMESTER COMPLETE NOTES WITH SOLVED BOOKS OF MANAGEMENT ACCOUNTING OF JAIN AND NARANG

Sunday, February 23, 2014

Dibrugarh University - Semester VI - Direct Tax – II (DTAX – 601)

Total Marks: 100 (End Sem 80 + IA 20)

Unit-1: Computation of Income under the head Profits and Gains of Business and Profession – Meaning of Business, Profession and Profits, Chargeability, Computation of Income from business, Admissible deduction, Inadmissible deduction u/s 40, Payment not deductible under certain circumstances u/s 40A, treatment of depreciation under income tax Act.  (Marks: 16, 9 Hours)

Unit-2: Computation of Income From Capital Gains – Chargeability, Capital Assets, Long term and Short term Capital Assets, Meaning of transfer. Transactions not regarded as transfer. Mode of Computation of Capital Assets, Ascertainment of cost in certain circumstances Section 49, Cost of Improvement and cost of acquisition. Income from other sources – Income chargeable under this head, allowable and not allowable deductions, deemed income chargeable to tax.  (Marks: 16, 9 Hours)

Unit-3: Carry over and set off of Losses, Unabsorbed depreciation.  (Marks: 16, 9 Hours)

Unit-4: Wealth Tax Act: Wealth tax, Exempted wealth, Deemed wealth, Computation of Net Wealth.  (Marks: 16, 9 Hours)

Unit-5: Tax Planning – concept, Tax Planning for Salaried Assessee, Corporate Assessee.