- 12 Sections
- 61 Lessons
- 10 Weeks
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- Basic Concepts4
- Residential status and scope of total income2
- Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)2
- Heads of income and the provisions governing computation of income under different heads5
- Income of other persons included in assesses's total income5
- Aggregation of Income; Set off, or carry forward and set-off of losses under different heads of income4
- Deductions from gross total income5
- Computation of total income and tax liability of individuals3
- Advance tax, tax deductions at source and introduction to tax collection at source7
- Provisions for filing return of income and self-assessment8
- 11.0Return of Income
- 11.1Compulsory filing of return of income
- 11.2Fee and Interest for default in furnishing return of Income
- 11.3Return of loss
- 11.4Provisions relating to belated return, revised return, etc
- 11.5Permanent Account Number
- 11.6Persons authorised to verify return of Income
- 11.7Self Assessment
- Concepts of Indirect Taxes2
- Goods and Services Tax (GST) Laws14
- 13.0GST Laws: An introduction including Constitutional aspects
- 13.1Levy and collection of CGST and IGST
- 13.2a) Application of CGST/IGST
- 13.3b) Concept of supply including composite and mixed supplies
- 13.4c) Charge of Tax including reverse charge
- 13.5d) Exemption from tax
- 13.6e) Composition levy
- 13.7Basic concepts of time and value of supply
- 13.8Input Tax Credit
- 13.9Computation of GST liability
- 13.10Registration
- 13.11Tax Invoice; Credit and Debit notes; Electronic way bill
- 13.12Returns
- 13.13Payment of Tax
Important definitions in the Income-tax Act,1961
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