Master of Commerce (M.Com.) Direct and Indirect Taxation Income Tax Syllabus - Mumbai University

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Syllabus for Direct and Indirect Taxation Income Tax

Mandatory course · Semester 1 · M.Com. Advance Accountancy · 4 credits · 100 marks

Module I: (2CREDITS)

Unit 1 Definitions and Basis of Charge A) Definitions: Person, Assesse, Income Basis of Charge: Previous Year, Assessment Year B) Residential Status, Scope of Total Income, Deemed Income
Unit 2 Heads of Income A) Income from Salary, Income from House Property B) Profits and Gains from Business and Profession, Income from Capital Gains, Income
from Other Sources

Module II: (2CREDITS)

Unit 3 Deductions u/s 80 and Exclusions from the Total Income
A) Deductions: 80C, 80CCF, 80D, 80DD, 80DDB, 80E, 80U
B) Exclusions: Exemptions related to Specific Heads of Income to be covered with Relevant Provisions, Agricultural Income, and Sums Received from HUF by a Member, Share of Profit from Firm, Income from Minor Child, Dividend
Unit 4 Computation of Income and Tax A) Computation of Income and Tax of Individual, Firm and Company (Excluding MAT) B) Provisions for Filing Return of Income - Sec 139(1) and Sec 139(5)

References

. Direct Taxes Law & Practice by V.K. Singhania - Taxman
Systematic Approach to Direct Tax by Ahuja& Gupta - Bharat Law House
Income Tax Ready Recknoner by Dr .V.K. Singhania - Taxman
Direct Tax Laws by T.N. Manoharan - Snow White

Reproduced from the University of Mumbai syllabus for M.Com. (Advance Accountancy) under NEP 2020, in force from the academic year 2023-24. 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 specialisation. Open a document here if you want the whole thing rather than a single subject.

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