'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 and Non-Agricultural Incomes
• 6. Tax on Non-Agricultural Income if the Assessee has both Agricultural & Non-Agricultural Income
• 7. Computation of Net Agricultural Income

Assessment of 'Companies'

Assessment of 'Firm'

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

Assessment of 'Co-operative Societies'

Assessment of 'Hindu Undivided Family' (HUF)

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

Assessment of 'Individual'

• 1. Income Received from different Institutions by an Individual for Tax Calculation :
• 2. Incomes Of Other Persons To Be Included In Total Income Of An Individual : Section 60 to 64
• 3. Computation Of Total Income & Tax Liability of an Individual
• 4. 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 'TRUST'

• 1. 'Charitable Trusts' - Meaning & About
• 2. Registration of Trust [Section 12A(1)]
• 3. Procedure for Registration of Trust or Institution [Section 12AA]
• 4. Formation of a 'Charitable & Religious Trust'
• 5. Essential Conditions for Exemption of Income under Section 11 in case of Charitable or Religious Trust
• 6. Exempted Incomes of Charitable or Religious Trust (Section 11)
• 7. Forms or Modes for Investing Funds of Charitable and Religious Trusts and Institutions [Section 11(5)]
• 8. 'Application of Income' by Charitable or Religious Trust [Section 11(1)]
• 9. 'Accumulation of Income' by Charitable or Religious Trust [Section 11(2)]
• 10. 'Voluntary Contribution' received by Trust - Tax Treatment
• 11. Taxation of Anonymous Donations received by Trust (Section 115BBC)
• 12. Tax Treatment of Capital Gain in case of Charitable Trusts
• 13. Forfeiture of Exemption of Incomes of Charitable / Religious Trusts / Institutions by virtue of Section-13
• 13. Tax treatment of Public Charitable/Religious Trust
• 15. Income of Certain Funds of National Importance, Educational Institutions and Medical Institutions Exempt from Tax [Section 10(23C) and Rules 2C and 2CA]
• 16. Levy of Tax where the Charitable Institution Ceases to Exist or Converts into a Non-Charitable Organization (Section 115TD)
• 17. Tax on Accreted Income of Charitable Trust or Institutions (Section 115TD)