B.Com. (Transport Management) Direct Taxation Syllabus - Mumbai University
This is the SY BCom TM 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 Direct Taxation
Module I: Introduction to Direct Tax
- Definition: Assessee, Assessment Year, assessment, annual value, business, capital asset, income, person, previous year, transfer, Basis of Charge: Previous Year, Residential Status, Scope of total income, deemed income, income deemed to accrue or arise in India.
Module II: Heads of Income
- Salary Income (S. 15 to S. 17) Income from house Property (S. 22 to S. 27) Profits and Gains from Business, Profession & Vocation (S. 28 to 32 35, 36, 37, 40, 40A, 43B) Capital Gains (S.45 to S 50C) Income from Other Sources (S.56 to S. 59), Deduction U/s 80 S. 80C, 80CCF: 80D, 80DD, 80DDB, 80E, 80U and Computation of Income and tax for Individual.
Text Books
- 1 Singh, K. (2020). Direct Taxes: Law and Practice (12th ed.). Taxmann Publication.
- 2 Agarwal, S. (2019). Income Tax Law and Practice (21st ed.). Sahitya Bhawan Publication
Reference Books
- 1 Bansal, R. (2018). Income Tax: Law and Practice (8th ed.). Wiley India.
- 2 Kapoor, S. (2017). Taxmann’s Direct Taxes: Law and Practice (13th ed.). Taxmann Publication.
- 3 Shukla, M. (2019). Direct Taxation in India (6th ed.). Eastern Book Company.
- 4 University of Delhi. (2020). Income Tax Law and Practice Study Material for Learners. Delhi University Press.
- 5 Indian Institute of Taxation. (2018). Tax Planning and Computation.
- 6 Rao, R. (2021). Practical Approach to Income Tax (3rd ed.). Eastern Book Company.
Reproduced from the University of Mumbai syllabus for B.Com. (Transport 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.