B.COM (H) SEM-5 INCOME TAX ( BEGINNER BATCH ) (NEP) 2025 ITX

👍𝐍𝐎 𝐑𝐄𝐅𝐔𝐍𝐃 𝐏𝐎𝐋𝐈𝐂𝐘

𝐔𝐧𝐢𝐭 𝟏 (20 𝐌𝐚𝐫𝐤𝐬)
Chapter 1: Introduction [Sections 1 to 4] 
Chapter 2: Scope of Total Income & Residential Status 
                    [Sections 5 to 9B] 
Chapter 3: Incomes which do not form part of Total Income 
                   [Sections 10, 10AA and 11 to 13A] 

𝐔𝐧𝐢𝐭 𝟐 (25 𝐌𝐚𝐫𝐤𝐬)
Chapter 4: Income under the Head "Salaries" 
                    [Sections 15 to 17] 
Chapter 5: Income under the Head "Income from House 
                    Property" [Sections 22 to 27] 

𝐔𝐧𝐢𝐭 𝟑 (25 𝐌𝐚𝐫𝐤𝐬)
Chapter 6: Income under the Head "Profits and Gains of 
                    Business or Profession" [Sections 28 to 44D] 
Chapter 7: Income under the Head "Capital Gains" 
                    [Sections 45 to 55A]

𝐔𝐧𝐢𝐭 𝟒 (15 𝐌𝐚𝐫𝐤𝐬)
Chapter 8: Income under the Head "Income from Other 
                    Sources" [Sections 56 to 59]
Chapter 9: Income of Other Persons Included in Assesses  
                    Total Income (Clubbing of Income) [Sections 60 
                     to 65]  
Chapter 10: Set off or Carry Forward and Set off of Losses 
                      [Sections 70 to 80] 
𝐔𝐧𝐢𝐭 𝟓 (15 𝐌𝐚𝐫𝐤𝐬)
Chapter 11: Deductions to be made in Computing Total 
                      Income 
                      [Sections 80A to 80U (Chapter VIA)] 
Chapter 12: Agricultural Income & Its Tax Treatment 
                     [Sections 2(1A) and 10(1)] 
Chapter 13: Assessment of Individuals 
Chapter 14: Assessment of Firms (including LLP)