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Fully updated as per Tamil Nadu State Council for Higher Education (TANSCHE) syllabus for AY 2025-26.
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Covers all important topics of Income Tax for B.Com. (General), B.Com. (Accounting & Finance), and professional courses.
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Simple language and clear explanations for easy understanding.
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Detailed chapters on Capital Gains, Income from Other Sources, Clubbing of Income, Set-off and Carry Forward of Losses, Deductions and Income Tax Authorities.
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Step-by-step guidance on Income Tax computation for individuals under old and new tax regimes.
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Includes practical examples, solved problems, figures, tables, and multiple-choice questions to support effective exam preparation
Unit I – Capital Gains
Unit II – Income from Other Sources and Clubbing of Income
- Income from Other Sources
- Clubbing of Income
Unit III – Set-off and Carry Forward of Losses and Deductions from Gross Total Income
- Set-off and Carry Forward of Losses
- Deductions under Chapter VI- A
Unit IV – Computation of Total Income – Individual
- Income Tax Computation under Old vs. New Regimes
Unit V – Income Tax Authorites and Return Filing
- Income Tax Authorities
- Return Filing and E-filing Procedure
Appendix - Leading Cases of Supreme Court & High Court
ISBN13:
978-93-49290-40-2
Weight:
0.00
Edition:
2nd Edition
Language:
English
Title Code:
1337