Corporate Taxation & Company Law
A.
1.
Income tax act
Defination : Assessee, assessment year, previous
year, income, total income, agricultural income, casual income, persons, Indian
company dividend, Income tax authorities, Residential status and incidence of
taxation, Fully Exempted income deduction form gross total income, computation
of income under following different heads of income
1.
Salaries
2.
Income
from house property
3.
Profit
and gain of business or profession
4.
Capital
gains
5. Income from other source
2.
Provisions
regarding taxation of individuals
Assessment procedure, mode of assessment and payment of tax including advanced tax.
Definations : Assessee, assessment year, previous year, person, gifts, Donor, Donee.
Deemed Gifts : Exempted Gifts.
Aggregation of post gift-incidence of taxation
Advance payment of Gift-Tax Deduction in respect of
stamp duty.
C.
Salient
features of companies act related to incorporation, promotion and
Management of companies.