DIRECT TAXATION – For TYBCom – Semester 5 – University of Mumbai (MU)

1. Basic Concepts : Section 1-4,
2. Residential Status : Section 6,
3. Scope of Total Income : Section 5,
4. Heads of Income : Section 14,
5. Income from Salaries : Section 15-17,
6. Income from House Property : Section 22-27,
7. Profits and Gains from Business or Profession: Section 28-43B,
8. Capital Gains – Section 45, 48, 49, 50, 54EC,
9. Income from Other Sources – Section 56 to 59,
10. Deduction from Total Income
Section – 80A, 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA,
11. Computation of Total Income.
SYL