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Use this BBI syllabus page to open FYBBI, SYBBI, TYBBI and the fourth year, then a semester, then a subject to read its modules in full.

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Every semester of the degree under NEP 2020, Semester I to Semester VIII, cut into one page per subject, plus the University circulars they were cut from.

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B.Com. (Banking and Insurance) Direct Taxation Compliance and Implications Syllabus - Mumbai University

This is the SY BBI 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 Compliance and Implications

Major · Semester 3 · SY BBI · 4 credits · 100 marks

Module I: Fundamentals of Direct Taxation

Unit 1: Introduction to Direct Taxes: Meaning and Scope of Direct Taxes & key terms/concepts, Differences Between Direct and Indirect Taxes, Tax Structure in India:
Central, State, and Local Taxes, Role of Direct Taxes in Economic Development
Unit 2: Income Tax Act, 1961 – Basic Concepts: Residential Status and Tax Incidence Income Tax Authorities and Their Powers, Heads of Income Under Income Tax Act, Agricultural Income and Its Tax Treatment

Module II: Computation of Income and Tax Liability

Unit 3: Income from Salary and House Property: Components of Salary and Taxability, various Deductions, Income From House Property: Self-Occupied vs. Let-Out Property, Computation of Taxable Salary and House Property Income,
Unit 4: Income from Business, Profession, Capital Gains, and Other Sources: Taxable Business and Professional Income, Computation of Capital Gains and Exemptions, Income From Other Sources (Dividends, Interest, Gifts), Tax Planning for Capital Gains and Investments

Module III: Tax Planning, Deductions, and Rebates

Unit 5: Deductions and Exemptions Under Income Tax Act (old and new regime):Section 80C to 80U: Tax-Saving Investments and Exemptions, Deductions for Medical Insurance, Education Loans, and Donations, Tax Treatment of Retirement Benefits, Tax Planning for Individuals and Small Businesses
Unit 6: Computation of Total Income and Tax Liability: Clubbing of Income and Set-Off & Carry Forward of Losses, Computation of Total Income and Tax Liability, Advance Tax, Self-Assessment Tax, and TDS, Tax Filing Procedures and Documentation

Module IV: Corporate Taxation, Compliance, and Recent Developments

Unit 7: Corporate Taxation and Minimum Alternate Tax (MAT) (Basic): Taxation of Companies: Types of Companies and Tax Rates, Minimum Alternate Tax (MAT), Dividend Distribution Tax (DDT) and Buyback Tax
Unit 8: Digital Taxation, Tax Reforms, and GST Impact (Basic): E-Filing and Digital Taxation Compliance, Introduction to Faceless Assessment and Scrutiny, Impact of GST on Direct Taxes

Reference Books

1 Direct Taxes Law & Practice by V.K. Singhania - Taxman
2 Systematic Approach to Direct Tax by Ahuja & Gupta - Bharat Law House
3 Direct Tax Laws by T.N. Manoharan - Snow White
4 Hand book to income tax rules by Madhusudhan Agarwal - Bharat Handbook

Reproduced from the University of Mumbai syllabus for B.Com. (Banking & Insurance) 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.

PDF BCom (Banking & Insurance) Honours Sem VII & VIII (2026-27) NEP NEP 2020 syllabus, in force from 2026-27 Read full PDF Read

PDF BCom (Banking & Insurance) Honours with Research Sem VII & VIII (2026-27) NEP NEP 2020 syllabus, in force from 2026-27 Read full PDF Read

PDF BCOM (BBI) SEM I & II (2024 25) NEP NEP 2020 syllabus, in force from 2024-25 Read full PDF Read

PDF BCom (Banking & Insurance) Sem III & IV (2025-26) NEP NEP 2020 syllabus, in force from 2025-26 Read full PDF Read

PDF BCom (Banking & Insurance) Sem IV Community Engagement Project (2025-26) NEP NEP 2020 syllabus, in force from 2025-26 Read full PDF Read

PDF BCom (Banking & Insurance) Sem V & VI (2026-27) NEP NEP 2020 syllabus, in force from 2026-27 Read full PDF Read

PDF BCom (Banking & Insurance) Sem V & VI Minor (2026-27) NEP NEP 2020 syllabus, in force from 2026-27 Read full PDF Read

PDF BBI V & VI 2018 2019 Earlier Choice Based syllabus, still set for ATKT candidates Read full PDF Read

PDF BBI III & IV 2017 18 Earlier Choice Based syllabus, still set for ATKT candidates Read full PDF Read

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