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'Assessments' Under Income Tax Act. 1961.

Assessment of Agricultural Income

  1. ‘DEFINITION’ Of Agricultural Income

  2. Tests To Determine Agricultural Income

  3. Types Of Agricultural Income

  4. Partly Agricultural and Partly Non-agricultural Income

  5. Illustrations Of Agricultural Incomes

  6. Illustrations Of Non-Agricultural Incomes

  7. Tax on Non-Agricultural Income if the Assessee has both Agricultural & Non-Agricultural Income

'Assessments' Under Income Tax Act. 1961.

Assessment of Companies

Company Taxation-Meaning and Definition
Types of Companies under Income Tax Act.
Residential Status Of A Company [Section 6(3)]
Incidence Of Tax—Scope Of Total Income (Section 5)
Types of Incomes (Section 7)
Carry Forward and Set Off of Business Losses ( Section 72)
Special Provisions Regarding Losses Relating To Companies Only (Section 72A, 72AA, 72AB)
Deductions Out Of Gross Total Income in case of Companies ( Section 80G to 80LA)
Provision of MAT ( Minimum Alternate Tax) for payment of Tax by certain Companies [Section 115JB]
Calculation of 'Book Profits' for the Purpose of MAT (Section 115JB)
Tax Credit in respect of Tax paid on Deemed Income under MAT Provisions (Section 115JAA)
Amounts Expressively Allowed as Deduction [Section 30 to 37]
Section 40A of Income Tax Act. ( Expenses or Payments not Deductible)
Expenditure on Scientific Research (Section 35)
Minimum Alternate Tax (MAT) [Section 115JB]
(Section 35D and Rule 6AB) : Amortization of Certain Preliminary Expenses

Assessment of 'Firm'

What is Firm & 'Partnership Firm'
Conditions for Claiming Deduction in respect of Remuneration and Interest to Partner in case of Firm (Section 184)
Conditions to obtain Deduction of Interest Paid to Partners in case of Firm [Section 40(b)]
Conditions to obtain Deduction of Remuneration Paid to Partners in case of Firm [Section 40(b)]
How to find out Income and Tax Liability of a Firm
Alternate Minimum Tax (AMT) on all Persons other than Companies [Section 115JC to 115JF]

Assessment of Co-operative Cocieties

Meaning & Definition of 'Co-Operative Societies'
Deductions from Total Income of 'Co-Operative Societies' [Section 80P]
Rates of Income Tax - Co-operativer Societies

Assessment of Hindu Undivided Familty (HUF)

Hindu Undivided Family (HUF) - Concept, Assessment, Partition, School of Hindu Law
Residential Status of Hindu Undivided Family (HUF) [Section 6(2)]
Assessment after Partition of a Hindu Undivided Family(HUF) [Section 171]
Computation of Total Income of Hindu Undivided Family (HUF)

Assessment of Individual

Income Received from different Institutions by an Individual for Tax Calculation :
Incomes Of Other Persons To Be Included In Total Income Of An Individual : Section 60 to 64
Computation Of Total Income & Tax Liability of an Individual
Special Provisions Claimed by Non-Resident Indian (NRI) [Section 115C to 115-I]

Assessment of AOP / BOI (Association of Persons / Body of Individual)

Assessment of Association of Persons (AOP)/Body of Individual (BOI)
How to Compute Income of Association of Persons (AOP) or Body Of Individuals (BOI)
How to determine Taxable Income of Members of AOP/BOI
How to find out Tax Liability of an AOP/BOI


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