Summary - Income tax law and accounts (C010401T)

INCOME TAX
LAW AND ACCOUNTS
(BCM5 B09)
CORE COURSE
V SEMESTER
B.Com.
(2019 Admission Onwards)




UNIVERSITY OF CALICUT
School of Distance Education
Calicut University PO, Malappuram, Kerala 67363


19615

, School of Distance Education




UNIVERSITY OF CALICUT
SCHOOL OF DISTANCE EDUCATION
STUDY MATERIAL
Core Course: BCM5 B09
V Semester
B.Com.
INCOME TAX LAW AND ACCOUNTS
Prepared by
Dr. Sudheesh S,
Assistant Professor on Contract,
School of Distance Education,
University of Calicut.
Scrutinized by:
Dr. Lakshmanan M P,
Associate Professor & Head,
P. G. Department of Commerce,
Government College, Chittur.

DISCLAIMER
“The author shall be solely responsible for the
content and views expressed in this book”


Income Tax Law and Accounts 2

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CONTENTS
PAGE
MODULE PARTICULARS NO.

I BASIC CONCEPTS 5

II INCOME FROM SALARY 98

INCOME FROM HOUSE
III 176
PROPERTY
PROFITS AND GAINS OF
IV BUSINESS OR 209
PROFESSION
CAPITAL GAINS AND
V INCOME FROM OTHER 244
SOURCES


Income Tax Law and Accounts 3

, School of Distance Education




Income Tax Law and Accounts 4