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Income Tax Unit 1 Notes PDF


File size: 287 KB

File content type: application/pdf

Category: Notes

Subject: Income Tax Law and Practice

Download Income Tax Law and Practice Notes IPU. ITLP is taught in 5th semester of GGSIPU BBA program.

UNIT 1 Introduction to Income Tax Act 1961

  • Salient features and Basic Concepts – Previous Year, Assessment Year
  • Person
  • Gross Total Income
  • Agricultural Income
  • Residential Status and Incidence of Tax
  • Fully Exempted Incomes

Last Updated: July 17, 2022