Compulsory – Vipul Prakashan : Educational Book Publisher

Financial Markets

Admin — Tue, 17 Jun 2025 14:54:41 +0000

SYLLABUS

(1) Indian Financial System:

Introduction, Meaning, Functions of Financial System, Indian financial System from Financial Neutrality to Financial Activism and from Financial Volatility to Financial Stability, Role of Government in Financial Development, Overview of Phases of Indian Financial System since Independence (State Domination – 1947-1990, Financial Sector Reforms 1991 till Financial Sector Legislative Reforms Commission 2013), Monitoring Framework for Financial Conglomerates.
Structure of Indian Financial System: Banking and Non-Banking Financial Institutions, Organized and Unorganized Financial Markets, Financial Assets/Instruments, Fund Based and Fee Based Financial Services.

(2) Financial Markets in India:

Indian Money Market: Meaning, Features, Functions, Importance, Defects, Participants, Components of Organized and Unorganized Markets and Reforms.
Indian Capital Market: Meaning, Features, Functions, Importance, Participants, Instruments, Reforms in Primary and Secondary Market.
Indian Stock Market: Meaning and Functions of Stock Exchange – NSE and BSE.
Equity Market: Primary Market, IPO, Book Building, Role of Merchant Bankers, ASBA, Green Shoe Option, Issue of Bonus Shares, Right Shares, Sweat Equity Shares, ESOP.
Indian Debt Market: Market Instruments, Listing, Primary and Secondary Segments.

(3) Commodity Market:

Introduction to Commodities Market: Meaning, History and Origin, Types of Commodities Traded.
Structure of Commodities Market in India.
Participants in Commodities Market, Trading in Commodities in India (Cash and Derivative Segment).
Commodity Exchanges in India and abroad.
Reasons for Investing in Commodities.

(4) Derivatives Market:

Introduction to Derivatives market: Meaning, History and Origin.
Elements of a Derivative Contract.
Factors driving Growth of Derivatives Market.
Types of Derivatives, Types of Underlying Assets, Participants in Derivatives Market, Advantages and Disadvantages of Trading in Derivatives Market.
Current Volumes of Derivative Trade in India.
Difference between Forwards and Futures.

Information Technology in Banking and Insurance – I

Admin — Tue, 17 Jun 2025 14:54:41 +0000

SYLLABUS

(1) Introduction to Electronic Commerce:

E-Commerce Framework, E-Commerce and media convergence, anatomy of E-Commerce Applications, E‑Commerce Consumer and Organization Applications
The network Infrastructure for Electronic Commerce: Market forces influencing the I-way, Components of I‑way, Network Access Equipment
E-Commerce and World Wide Web: Architectural framework of E‑Commerce, WWW and its architecture, hypertext publishing, Technology behind the web, Security and the Web

(2) E-Banking:

Meaning, definition, features, advantages and limitations – core banking, the evolution of e‑banking in India, Legal framework for e‑banking.
Electronic Payment System: Types of Electronic Payment Systems, Digital Token-based EPS, Smart Card EPS, Credit Card EPS, Risk in EPS, Designing a EPS.

(3) MS-Office: Packages for Institutional Automation:

MS-Word: Usage of smart art tools, bookmark, cross-reference, hyperlink, mail merge utility and converting word as PDF files.
MS-Excel: Manipulating data, Working with charts, Working with PIVOT table and what-if analysis; Advanced excel functions – VLOOKUP(), HLOOKUP(), PV(), FV(), AVERAGE(), GOAL SEEK(), AVERAGE(), MIN(), MAX(), COUNT(), COUNTA(), ROUND(), INT(), nested functions, name, cells/ranges/ constants, relative, absolute &mixed cell references, >, <, = operators, Logical functions using if, and, or =, not, date and time functions & annotating formulae.
Application in Banking and Insurance Sector: Calculation of Interest, Calculation of Instalment, Calculation of Cash Flow, Calculation of Premium, Calculation of risk coverage in Insurance and Reporting.

(4) Cyber Law and Cyber Security:

Need of Cyber Law, History of Cyber Law in India
Cyber Crimes: Various threats and attacks, Phishing, Key Loggers, Identity Theft, Call & SMS forging, e-mail related crimes, Denial of Service Attacks, Hacking, Online shopping frauds, Credit card frauds, Cyber Stalking
Cyber Security: Computer Security, E-Security, Password Security and Reporting internet fraud

Direct Tax (A.Y. 2023-24)

Admin — Tue, 17 Jun 2025 14:54:09 +0000

SYLLABUS

Bachelor of Management Studies (BMS)

No.	Modules / Units
1	Definitions and Residential Status:
	Basic Terms (S. 2,3,4) Assessee, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer. Determination of Residential Status of Individual, Scope of Total Income (S.5)
2	Heads of Income – I:
	Salary (S. 15-17) Income from House Property (S. 22-27) Profit and Gain from Business and Profession (S. 28, 30,31,32, 35, 35D,36,37, 40, 40A and 43B)
3	Heads of Income – II:
	Capital Gain (S. 45, 48, 49, 50 and 54) Income from other sources (S.56- 59) Exclusions from Total Income (S.10) (Exclusions related to specified heads to be covered with relevant heads of income)
4	Deductions under Chapter VI A:
	Deductions from Total Income S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA
5	Computation of Taxable Income of Individuals:
	Computation of Total Income and Taxable Income of Individuals.

Bachelor of Accounting and Finance (BAF)

No.	Modules / Units
1	Definitions u/s – 2, Basis of Charge and Exclusions from Total Income:
	Definitions u/s – 2: Section 2: Assessee, Assessment Year, Assessment, Annual value, Business, Capital asset, Income, Person, Previous Year, Transfer Basis of Charge: Section 3 to 9: Previous Year, Residential Status, Scope Of Total Income, Deemed Income Exclusions from Total Income: Section 10: restricted to, Agricultural Income, Sums Received From HUF By Member, Share of Profit from Firm, Casual & Non – Recurring Receipts, Scholarships, Income of Minor Child, Allowance to Members of Parliament and Legislative Assembly. Note -Exemptions related to specific Heads of Income to be covered with Relevant Provisions.
2	Heads of Income:
	Various Heads of Income Salary Income: Section 15 to 17, Including Section 10 relating to House Rent Allowance, Travel Concession, Special Allowance, Gratuity, Pension – Commutation, Leave Encashment, Compensation, Voluntary Retirement, Payment from Provident Fund Income From House Property: Section 22 to 27, Including Section 2 – Annual Value Profits & Gains From Business & Profession: Vocation Section 28 to 32, 36, 37, 40, 40A, 43B, 44AD, 44ADA & 44AE including.: Section 2: Business Capital Gains: Section 45, 48, 49, 50, 54 and 55 Income from Other Sources: Section 56 – 59
3	Deductions under Chapter VI – A:
	80 A: Restriction on claim in Chapter VI- A deductions 80 C: Payment of LIC/PF and other eligible investments 80CCC: Contribution to certain Pension Fund 80D: Medical Insurance Premium 80DD: Maintenance and medical treatment of handicapped dependent 80E: Interest on Educational Loan 80TTA: Interest on Saving Bank account 80U: Deduction in the case of totally blind or physically handicapped or mentally retarded resident person
4	Computation of Total Income:
	Computation of Total Income of Individual and HUF with respect to above heads and deductions.

Bachelor of Banking and Insurance (BBI)

No.	Modules / Units
1	Definitions and Residential Status:
	(A) Basic Terms (S. 2,3,4) Assesse, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer. (B) Determination of Residential Status of Individual, Scope of Total Income (S. 5)
2	Heads of Income – I:
	(A) Salary (S. 15-17) (B) Income from House Property (S. 22-27) (C) Profit & Gain from Business and Profession (S. 28, 30,31,32, 35, 35D, 36, 37, 40, 40A and 43B)
3	Heads of Income – II:
	(A) Capital Gain (S. 45, 48, 49, 50 and 54) (B) Income from other sources (S.56- 59) (C) Exclusions from Total Income (S.10) (Exclusions related to specified heads to be covered with relevant heads of income)
4	Computation of Total Income & Taxable Income:
	(A) Deductions from Total Income: S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA. (B) Computation of Taxable Income of Individuals.

Bachelor of Financial Markets (BFM)

No.	Modules/ Units
1	Definitions and Residential Status:
	Basic Terms: (Sec. 2,3,4) Assesse, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer. Determination of Residential Status of Individual, Scope of Total Income (Sec 5) Exclusions from total income Sec 10 (Exclusions relating to specific heads to be covered with relevant heads of income)
2	Heads of Income – I:
	Salary: (Sec. 15-17) Income from House Property: (Sec. 22-27) Profit and Gain from Business and Profession: (Sec. 28, 30,31,32, 35, 35D, 36,37, 40, 40A and 43B) Capital Gain: (Sec. 45, 48, 49, 50 and 54) Income from other sources: (Sec. 56- 59)
3	Deduction under Chapter VI – A:
	Deductions from Total Income S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA
4	Computation of Taxable Income of Individuals:
	Computation of Total Income and Taxable Income of Individuals

Bachelor of Investment Management (BIM)

No.	Modules / Units
1	Definitions and Residential Status:
	(C) Basic Terms (S. 2,3,4) Assesse, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer. (D) Determination of Residential Status of Individual, Scope of Total Income (S. 5)
2	Heads of Income – I:
	(D) Salary (S. 15-17) (E) Income from House Property (S. 22-27) (F) Profit & Gain from Business and Profession (S. 28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A and 43B)
3	Heads of Income – II:
	(D) Capital Gain (S. 45, 48, 49, 50 and 54) (E) Income from other sources (S. 56- 59) (F) Exclusions from Total Income (S. 10) (Exclusions related to specified heads to be covered with relevant heads of income)
4	Computation of Total Income and Taxable Income of an Individual:
	(C) Deductions from Total Income: S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA. (D) Computation of Taxable Income.

Bachelor of Financial Management (BFinM)

No.	Modules/Units
1	Definitions u/s – 2 & Basis of Charge:
	Definitions u/s – 2: Section 2 –Assessee, Assessment Year, Assessment, Annual value, Business, Capital asset, Income, Person, Previous Year, Transfer Basis of Charge: Section 3- 9 -Previous Year, Residential Status, Scope Of Total Income, Deemed Income
2	Exclusions from Total Income:
	Section 10 – restricted to, Agricultural Income, Sums Received From HUF By Member, Share of Profit from Firm, Casual & Non – Recurring Receipts, Scholarships, Income of Minor Child, Allowance to Members of Parliament and Legislative Assembly. Note -Exemptions related to specific Heads of Income to be covered with Relevant Provisions.
3	Heads of Income:
	Salary: Section 15 – 17, Including Section 10 relating to House Rent Allowance, Travel Concession, Special Allowance, Pension – Commutation, Leave Encashment, Compensation, Voluntary Retirement, Payment from Provident Fund Income From House Property Section 22 – 27, Including Section 2 – Annual Value Profits & Gains From Business & Profession Vocation Section 28-32, 36, 37, 40, 40A & 43B. including.: Section 2 – Business Capital Gains Section 45, 48, 49, 50, 54 and 55 Income from Other Sources Section 56 – 59
4	Deductions under Chapter VI – A:
	80 A- Restriction on claim in Chapter VI- A deductions 80 C – Payment of LIC/PF and other eligible investments 80CCC – Contribution to certain Pension Fund 80D – Medical Insurance Premium 80 DD- Maintenance and medical treatment of handicapped dependent 80E – Interest on Educational Loan 80 TTA- Interest on Saving Bank account 80U – Deduction in the case of totally blind or physically handicapped or mentally retarded resident person
5	Computation of Total Income:
	Computation of Total Income Of Individual & HUF

Third Year Bachelor of Commerce (TYBCom)

Sr. No.	Modules / Units
1	Basic Terms
	Assessee, Assessment, Assessment Year, Annual value, Business, Capital Assets, Income, Person, Previous Year, Transfer
2	Scope of Total Income & Residential Status
	Scope of Total Income (S: 5) Residential Status (S: 6) for Individual assessee
3	Heads of Income (S: 14)
	¨ Salary (S: 15 to 17) ¨ Income from House Properties (S: 22 to 27) ¨ Profit and Gain From Business (S:28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A 43B. ¨ Capital Gains (S: 45, 48, 49, 50, 54, 54 EC) restricted to computation of Capital gain on transfer of residential house property only ¨ Income from Other Sources (S: 56 to S: 59) Exclusions From Total Income (S: 10) Exclusion related to specified heads to be covered with relevant head.eg. Salary, Business Income, Capital Gain, Income from Other Sources
4	Deduction from Total Income
	S 80 A, S 80C, 80CCC, 80D, 80DD, 80E, 80 U, 80 TTA
5	Computation of Total Income for Individual