Income Tax (Law and Practice) detail TNDTE Diploma syllabus for Modern Office Practice (MOP), M scheme is extracted from TNDTE official website and presented for diploma students. The course code (38163), and for exam duration, Teaching Hr/week, Practical Hr/week, Total Marks, internal marks, theory marks, duration and credits do visit complete sem subjects post given below. The syllabus PDFs can be downloaded from official website.
For all other office practice 6th sem syllabus for diploma m scheme tndte you can visit Office Practice 6th Sem Syllabus for Diploma M Scheme TNDTE Subjects. The detail syllabus for income tax (law and practice) is as follows.
Rationale:
The subject Income Tax (Law & Practice) creates the knowledge of income tax calculation of an individual.
Objectives:
At the end of the semester, the student can able:
- To decide the residential status of an individual.
- To calculate the income of an individual for an Assessment Year.
Detailed Content:
Unit I
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Unit II
Salary Income:
- Heads of Income
- Salaries
- Receipts included under head Salaries
- Provident Fund
- Allowances (fully Taxable, fully exempted, HRA, EA, Travelling allowance, Conveyance Only.).
- Pension
- Gratuity
- Deductions from salary u/s 16
- Deductions u/s 80C
- Calculation of salary income (area of study restricted to the above only and Simple Problems Only.).
Unit III
House Property Income:
- Income from House Property
- Bases of Charges
- Ownership with Assessee
- Deemed ownership
- Incomes from House Property fully exempted from tax
- Computation of Income from House Property
- let out Houses
- Self Occupied Houses
- Calculation of Preconstruction period and Interest
- Deductions allowed u/s 24 (Simple Problems Only.).
Unit IV
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Unit V
Income from Other Sources:
- Income from other sources
- Bases of Charges
- Dividend income
- Interest on Securities
- Casual income
- Family pension
- Royalty
- Subletting
- Composite Let out
- Computation of Income from other Sources (Simple Problems Only.).
Reference Books:
- Students Guide to Income Tax – Vinod K. Singania – Tax man
- Income Tax Law & practice – Dinkar Pagare – Sultan Chand
- Income Tax Law & practice – Reddy & Hari Prasath Reddy – Margham Publications
Income Tax (Law & Practice) Model Question Paper
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For detail syllabus of all other subjects of BE Office Practice, M scheme do visit Office Practice 6th Sem syllabus for M scheme.
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