B.Com. (Investment Management) Income Tax Return ITR Filing Syllabus - Mumbai University
This is the SY BCom IM syllabus under NEP 2020, in force from the academic year 2025-26. The University still sets the earlier Choice Based papers alongside it for ATKT candidates, so check which scheme your exam form names before you revise.
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Syllabus for Income Tax Return ITR Filing
Module I: Fundamentals of ITR Filing
- Unit 1: Introduction to Income Tax & Taxpayer Categories
- Basics of income tax
- Residential status and tax liability
- Overview of taxable income sources
- Unit 2: Types of ITR Forms & Their Applicability
- ITR-1 to ITR-7: Who should file?
- Selection of the appropriate ITR form
- Common mistakes and consequences of incorrect filing
Module II: E-Filing & Tax Planning
- unit 1: Online ITR Filing Process ( old and new regime )
- Steps for e-filing on the Income Tax portal
- Documents required for filing
- Understanding Form 16, 26AS, AIS & TIS
- unit 2: Tax Deductions, Exemptions & Compliance in investment sector
- Section 80C to 80U deductions
- Tax implications on various investment instruments
- Assessment, rectification & refund procedures
Reference Books
- 1 How to File Income Tax Returns – Subhash Lakhotia
- 2 Master Guide to Income Tax Rules – Taxmann
- 3 Income Tax Planning and Return Filing – Ram Dutt Sharma
- 4 A to Z of Income Tax – R.N. Lakhotia & Subhash Lakhotia
- 5 Practical Guide to Income Tax & GST – CA G. Sekar
Reproduced from the University of Mumbai syllabus for B.Com. (Investment Management) under NEP 2020, in force from the academic year 2025-26. Wording is as printed in that syllabus. Module numbering is as printed there too.
The complete syllabus
This subject is cut from the University circular for its year. Open a document here if you want the whole thing rather than a single subject.