{"id":15615,"date":"2025-06-17T14:54:09","date_gmt":"2025-06-17T14:54:09","guid":{"rendered":"https:\/\/zedex.co.in\/vipulp\/?post_type=product&#038;p=15615"},"modified":"2025-06-17T14:54:22","modified_gmt":"2025-06-17T14:54:22","slug":"direct-tax-a-y-2023-24","status":"publish","type":"product","link":"https:\/\/zedex.co.in\/vipulp\/product\/direct-tax-a-y-2023-24\/","title":{"rendered":"Direct Tax (A.Y. 2023-24)"},"content":{"rendered":"<h2><strong>SYLLABUS<\/strong><\/h2>\n<h2><strong>Bachelor of Management Studies (BMS)<\/strong><\/h2>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"43\"><strong>No.<\/strong><\/td>\n<td width=\"463\"><strong>Modules \/ Units<\/strong><\/td>\n<td width=\"70\"><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>1<\/strong><\/td>\n<td width=\"463\"><strong>Definitions and Residential\u00a0 Status:<\/strong><\/td>\n<td width=\"70\"><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>\u00a0<\/strong><\/td>\n<td width=\"463\">Basic Terms (S. 2,3,4)<\/p>\n<p>Assessee, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer.<\/p>\n<p>Determination of Residential Status of Individual, Scope of Total Income (S.5)<\/td>\n<td width=\"70\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>2<\/strong><\/td>\n<td width=\"463\"><strong>Heads of Income \u2013 I:<\/strong><\/td>\n<td width=\"70\"><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>\u00a0<\/strong><\/td>\n<td width=\"463\">Salary (S. 15-17)<\/p>\n<p>Income from House Property (S. 22-27)<\/p>\n<p>Profit and Gain from Business and Profession (S. 28, 30,31,32, 35, 35D,36,37, 40, 40A and 43B)<\/td>\n<td width=\"70\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>3<\/strong><\/td>\n<td width=\"463\"><strong>Heads of Income \u2013 II:<\/strong><\/td>\n<td width=\"70\"><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>\u00a0<\/strong><\/td>\n<td width=\"463\">Capital Gain (S. 45, 48, 49, 50 and 54)<\/p>\n<p>Income from other sources (S.56- 59)<\/p>\n<p>Exclusions from Total Income (S.10)<\/p>\n<p>(Exclusions related to specified heads to\u00a0 be covered with relevant heads of income)<\/td>\n<td width=\"70\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>4<\/strong><\/td>\n<td width=\"463\"><strong>Deductions under Chapter VI A:<\/strong><\/td>\n<td width=\"70\"><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>\u00a0<\/strong><\/td>\n<td width=\"463\">Deductions from Total Income<\/p>\n<p>S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA<\/td>\n<td width=\"70\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>5<\/strong><\/td>\n<td width=\"463\"><strong>Computation of Taxable Income of Individuals:<\/strong><\/td>\n<td width=\"70\"><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>\u00a0<\/strong><\/td>\n<td width=\"463\">Computation of Total Income and Taxable Income of Individuals.<\/td>\n<td width=\"70\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"43\"><strong>\u00a0<\/strong><\/td>\n<td width=\"463\"><\/td>\n<td width=\"70\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>Bachelor of Accounting and Finance (BAF)<\/strong><\/h2>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"36\"><strong>No.<\/strong><\/td>\n<td width=\"488\"><strong>Modules \/ Units<\/strong><\/td>\n<td width=\"62\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\"><strong>1<\/strong><\/td>\n<td width=\"488\"><strong>Definitions u\/s \u2013 2, Basis of Charge and Exclusions from Total Income:<\/strong><\/td>\n<td width=\"62\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\">&nbsp;<\/td>\n<td width=\"488\"><strong>Definitions u\/s \u2013 2<\/strong>:<\/p>\n<p>Section 2: Assessee, Assessment Year, Assessment, Annual value, Business, Capital asset, Income, Person, Previous Year, Transfer<\/p>\n<p><strong>Basis of Charge<\/strong>:<\/p>\n<p>Section 3 to 9: Previous Year, Residential Status, Scope Of Total Income, Deemed<\/p>\n<p>Income<\/p>\n<p><strong>Exclusions from Total Income<\/strong>:<\/p>\n<p>Section 10: restricted to, Agricultural Income, Sums Received From HUF By Member, Share of Profit from Firm, Casual &amp; Non \u2013 Recurring Receipts, Scholarships, Income of Minor Child, Allowance to Members of Parliament and Legislative Assembly.<\/p>\n<p><strong>Note -Exemptions related to specific Heads of Income to be covered with Relevant Provisions.<\/strong><\/td>\n<td width=\"62\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"36\"><strong>2<\/strong><\/td>\n<td width=\"488\"><strong>Heads of Income:<\/strong><\/td>\n<td width=\"62\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\">&nbsp;<\/td>\n<td width=\"488\"><strong>Various Heads of Income<\/strong><\/p>\n<p><strong>Salary Income:<\/strong><\/p>\n<p>Section 15 to 17, Including Section 10 relating to<\/p>\n<p>House Rent Allowance, Travel Concession, Special Allowance, Gratuity, Pension \u2013<\/p>\n<p>Commutation, Leave Encashment, Compensation, Voluntary Retirement, Payment from Provident Fund<\/p>\n<p><strong>Income From House Property:<\/strong><\/p>\n<p>Section 22 to 27, Including Section 2 \u2013 Annual Value<\/p>\n<p><strong>Profits &amp; Gains From Business &amp; Profession:<\/strong><\/p>\n<p>Vocation Section 28 to 32, 36, 37, 40, 40A, 43B, 44AD, 44ADA &amp; 44AE<\/p>\n<p>including.: Section 2: Business<\/p>\n<p><strong>Capital Gains:<\/strong><\/p>\n<p>Section 45, 48, 49, 50, 54 and 55<\/p>\n<p><strong>Income from Other Sources:<\/strong><\/p>\n<p>Section 56 \u2013 59<\/td>\n<td width=\"62\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"36\"><strong>3<\/strong><\/td>\n<td width=\"488\"><strong>Deductions under Chapter VI \u2013 A:<\/strong><\/td>\n<td width=\"62\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\">&nbsp;<\/td>\n<td width=\"488\">80 A: Restriction on claim in Chapter VI- A deductions<\/p>\n<p>80 C: Payment of LIC\/PF and other eligible investments<\/p>\n<p>80CCC: Contribution to certain Pension Fund<\/p>\n<p>80D: Medical Insurance Premium<\/p>\n<p>80DD: Maintenance and medical treatment of handicapped dependent<\/p>\n<p>80E: Interest on Educational Loan<\/p>\n<p>80TTA: Interest on Saving Bank account<\/p>\n<p>80U: Deduction in the case of totally blind or physically handicapped or mentally retarded resident person<\/td>\n<td width=\"62\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\"><strong>4<\/strong><\/td>\n<td width=\"488\"><strong>Computation of Total Income:<\/strong><\/td>\n<td width=\"62\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\">&nbsp;<\/td>\n<td width=\"488\">Computation of Total Income of Individual and HUF with respect to above heads and deductions.<\/td>\n<td width=\"62\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\"><strong>\u00a0<\/strong><\/td>\n<td width=\"488\">&nbsp;<\/td>\n<td width=\"62\">&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>Bachelor of Banking and Insurance (BBI)<\/strong><strong>\u00a0<\/strong><\/h2>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"37\"><strong>No.<\/strong><\/td>\n<td width=\"486\"><strong>Modules \/ Units<\/strong><\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><strong>1<\/strong><\/td>\n<td width=\"486\"><strong>Definitions and Residential\u00a0 Status:<\/strong><\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\">&nbsp;<\/td>\n<td width=\"486\"><strong>(A)\u00a0\u00a0\u00a0 <\/strong>Basic Terms (S. 2,3,4)<\/p>\n<p>Assesse, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer.<\/p>\n<p><strong>(B)\u00a0\u00a0\u00a0 <\/strong>Determination of Residential Status of Individual, Scope of Total Income (S. 5)<\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><strong>2<\/strong><\/td>\n<td width=\"486\"><strong>Heads of Income &#8211; I:<\/strong><\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\">&nbsp;<\/td>\n<td width=\"486\"><strong>(A)\u00a0\u00a0\u00a0 <\/strong>Salary (S. 15-17)<\/p>\n<p><strong>(B)\u00a0\u00a0\u00a0 <\/strong>Income from House Property (S. 22-27)<\/p>\n<p><strong>(C)\u00a0\u00a0\u00a0 <\/strong>Profit &amp; Gain from Business and Profession (S. 28, 30,31,32, 35, 35D, 36, 37, 40, 40A and 43B)<\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><strong>3<\/strong><\/td>\n<td width=\"486\"><strong>Heads of Income &#8211; II:<\/strong><\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\">&nbsp;<\/td>\n<td width=\"486\"><strong>(A)\u00a0\u00a0\u00a0 <\/strong>Capital Gain (S. 45, 48, 49, 50 and 54)<\/p>\n<p><strong>(B)\u00a0\u00a0\u00a0 <\/strong>Income from other sources (S.56- 59)<\/p>\n<p><strong>(C)\u00a0\u00a0\u00a0 <\/strong>Exclusions from Total Income (S.10)<\/p>\n<p>(Exclusions related to specified heads to\u00a0 be covered with relevant heads of income)<\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><strong>4<\/strong><\/td>\n<td width=\"486\"><strong>Computation of Total Income &amp; Taxable Income:<\/strong><\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\">&nbsp;<\/td>\n<td width=\"486\"><strong>(A)\u00a0\u00a0\u00a0 <\/strong>Deductions from Total Income:<\/p>\n<p>S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA.<\/p>\n<p><strong>(B)\u00a0\u00a0\u00a0 <\/strong>Computation of Taxable Income of Individuals.<\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><strong>\u00a0<\/strong><\/td>\n<td width=\"486\">&nbsp;<\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>Bachelor of Financial Markets (BFM)<\/strong><strong>\u00a0<\/strong><\/h2>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"36\"><strong>No.<\/strong><\/td>\n<td width=\"489\"><strong>Modules\/ Units<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\"><strong>1<\/strong><\/td>\n<td width=\"489\"><strong>Definitions and Residential Status:<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\">&nbsp;<\/td>\n<td width=\"489\"><strong>Basic Terms<\/strong>: (Sec. 2,3,4)<\/p>\n<p>Assesse, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer.<\/p>\n<p>Determination of Residential Status of Individual, Scope of Total Income (Sec 5)<\/p>\n<p>Exclusions from total income Sec 10<\/p>\n<p>(Exclusions relating to specific heads to be covered with relevant heads of income)<\/td>\n<td width=\"61\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"36\"><strong>2<\/strong><\/td>\n<td width=\"489\"><strong>Heads of Income \u2013 I:<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\">&nbsp;<\/td>\n<td width=\"489\"><strong>Salary<\/strong>: (Sec. 15-17)<\/p>\n<p><strong>Income from House Property<\/strong>: (Sec. 22-27)<\/p>\n<p><strong>Profit and Gain from Business and Profession<\/strong>: (Sec. 28, 30,31,32, 35, 35D, 36,37, 40, 40A and 43B)<\/p>\n<p><strong>Capital Gain<\/strong>: (Sec. 45, 48, 49, 50 and 54)<\/p>\n<p><strong>Income from other sources<\/strong>: (Sec. 56- 59)<\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\"><strong>3<\/strong><\/td>\n<td width=\"489\"><strong>Deduction under Chapter VI\u00a0 \u2013 A:<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\">&nbsp;<\/td>\n<td width=\"489\">Deductions from Total Income<\/p>\n<p>S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA<\/td>\n<td width=\"61\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"36\"><strong>4<\/strong><\/td>\n<td width=\"489\"><strong>Computation of Taxable Income of Individuals: <\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"36\">&nbsp;<\/td>\n<td width=\"489\">Computation of Total Income and Taxable Income of Individuals<\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>Bachelor of Investment Management (BIM)<\/strong><\/h2>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"37\"><strong>No.<\/strong><\/td>\n<td width=\"486\"><strong>Modules \/ Units<\/strong><\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><strong>1<\/strong><\/td>\n<td width=\"486\"><strong>Definitions and Residential\u00a0 Status:<\/strong><\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\">&nbsp;<\/td>\n<td width=\"486\"><strong>(C)\u00a0\u00a0\u00a0 <\/strong>Basic Terms (S. 2,3,4)<\/p>\n<p>Assesse, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer.<\/p>\n<p><strong>(D)\u00a0\u00a0\u00a0 <\/strong>Determination of Residential Status of Individual, Scope of Total Income (S. 5)<\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><strong>2<\/strong><\/td>\n<td width=\"486\"><strong>Heads of Income &#8211; I:<\/strong><\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\">&nbsp;<\/td>\n<td width=\"486\"><strong>(D)\u00a0\u00a0\u00a0 <\/strong>Salary (S. 15-17)<\/p>\n<p><strong>(E)\u00a0\u00a0\u00a0\u00a0 <\/strong>Income from House Property (S. 22-27)<\/p>\n<p><strong>(F)\u00a0\u00a0\u00a0\u00a0 <\/strong>Profit &amp; Gain from Business and Profession (S. 28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A and 43B)<\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><strong>3<\/strong><\/td>\n<td width=\"486\"><strong>Heads of Income &#8211; II:<\/strong><\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\">&nbsp;<\/td>\n<td width=\"486\"><strong>(D)\u00a0\u00a0\u00a0 <\/strong>Capital Gain (S. 45, 48, 49, 50 and 54)<\/p>\n<p><strong>(E)\u00a0\u00a0\u00a0\u00a0 <\/strong>Income from other sources (S. 56- 59)<\/p>\n<p><strong>(F)\u00a0\u00a0\u00a0\u00a0 <\/strong>Exclusions from Total Income (S. 10)<\/p>\n<p>(Exclusions related to specified heads to\u00a0 be covered with relevant heads of income)<\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><strong>4<\/strong><\/td>\n<td width=\"486\"><strong>Computation of Total Income and Taxable Income of an Individual:<\/strong><\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\">&nbsp;<\/td>\n<td width=\"486\"><strong>(C)\u00a0\u00a0\u00a0 <\/strong>Deductions from Total Income:<\/p>\n<p>S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA.<\/p>\n<p><strong>(D)\u00a0\u00a0\u00a0 <\/strong>Computation of Taxable Income.<\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"37\"><strong>\u00a0<\/strong><\/td>\n<td width=\"486\">&nbsp;<\/td>\n<td width=\"63\">&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>Bachelor of Financial Management (BFinM)<\/strong><strong>\u00a0<\/strong><\/h2>\n<table width=\"0\">\n<tbody>\n<tr>\n<td width=\"33\"><strong>No.<\/strong><\/td>\n<td width=\"492\"><strong>Modules\/Units<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"33\"><strong>1<\/strong><\/td>\n<td width=\"492\"><strong>Definitions u\/s \u2013 2 &amp; Basis of Charge:<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"33\">&nbsp;<\/td>\n<td width=\"492\"><strong>Definitions u\/s \u2013 2:<\/strong><\/p>\n<p>Section 2 \u2013Assessee, Assessment Year, Assessment, Annual value, Business, Capital asset, Income, Person, Previous Year, Transfer<\/p>\n<p><strong>Basis of Charge:<\/strong><\/p>\n<p>Section 3- 9 -Previous Year, Residential Status, Scope Of Total Income, Deemed Income<\/td>\n<td width=\"61\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"33\"><strong>2<\/strong><\/td>\n<td width=\"492\"><strong>Exclusions from Total Income:<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"33\">&nbsp;<\/td>\n<td width=\"492\">Section 10 \u2013 restricted to, Agricultural Income, Sums Received From HUF By Member, Share of Profit from Firm, Casual &amp; Non \u2013 Recurring Receipts, Scholarships, Income of Minor Child, Allowance to Members of Parliament and Legislative Assembly.<\/p>\n<p>Note -Exemptions related to specific Heads of Income to be covered with Relevant Provisions.<\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"33\"><strong>3<\/strong><\/td>\n<td width=\"492\"><strong>Heads of Income:<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"33\">&nbsp;<\/td>\n<td width=\"492\"><strong>Salary:<\/strong><\/p>\n<p>Section 15 \u2013 17, Including Section 10 relating to<\/p>\n<p>House Rent Allowance, Travel Concession, Special Allowance, Pension \u2013 Commutation, Leave Encashment, Compensation, Voluntary Retirement, Payment from Provident Fund<\/p>\n<p><strong>Income From House Property <\/strong><\/p>\n<p>Section 22 \u2013 27, Including Section 2 \u2013 Annual Value<\/p>\n<p><strong>Profits &amp; Gains From\u00a0 Business &amp; Profession <\/strong><\/p>\n<p>Vocation Section 28-32, 36, 37, 40, 40A &amp; 43B.<\/p>\n<p>including.: Section 2 \u2013 Business<\/p>\n<p><strong>Capital Gains\u00a0 <\/strong><\/p>\n<p>Section 45, 48, 49, 50, 54 and 55<\/p>\n<p><strong>Income from Other Sources <\/strong><\/p>\n<p>Section 56 \u2013 59<\/td>\n<td width=\"61\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"33\"><strong>4<\/strong><\/td>\n<td width=\"492\"><strong>Deductions under Chapter VI \u2013 A:<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"33\">&nbsp;<\/td>\n<td width=\"492\">80 A- Restriction on claim in Chapter VI- A deductions<\/p>\n<p>80 C \u2013 Payment of LIC\/PF and other eligible investments<\/p>\n<p>80CCC \u2013 Contribution to certain Pension Fund<\/p>\n<p>80D \u2013 Medical Insurance Premium<\/p>\n<p>80 DD- Maintenance and medical treatment of handicapped dependent<\/p>\n<p>80E \u2013 Interest on Educational Loan<\/p>\n<p>80 TTA- Interest on Saving Bank account<\/p>\n<p>80U \u2013\u00a0 Deduction in the case of totally blind or physically handicapped or mentally retarded resident person<\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"33\"><strong>5<\/strong><\/td>\n<td width=\"492\"><strong>Computation of Total Income:<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"33\">&nbsp;<\/td>\n<td width=\"492\">Computation of Total Income Of Individual &amp; HUF<\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"33\">&nbsp;<\/td>\n<td width=\"492\"><\/td>\n<td width=\"61\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><strong>Third Year Bachelor of Commerce (TYBCom)<\/strong><strong>\u00a0<\/strong><\/h2>\n<table>\n<tbody>\n<tr>\n<td width=\"35\"><strong>Sr. No.<\/strong><\/td>\n<td width=\"495\"><strong>Modules \/ Units<\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"35\"><strong>1<\/strong><\/td>\n<td width=\"495\"><strong>Basic Terms <\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"35\"><strong>\u00a0<\/strong><\/td>\n<td width=\"495\">Assessee, Assessment, Assessment Year, Annual value, Business,<\/p>\n<p>Capital Assets, Income, Person, Previous Year, Transfer<\/td>\n<td width=\"61\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"35\"><strong>2<\/strong><\/td>\n<td width=\"495\"><strong>Scope of Total Income &amp; Residential Status\u00a0\u00a0\u00a0 <\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"35\"><strong>\u00a0<\/strong><\/td>\n<td width=\"495\">Scope of Total Income (S: 5)<\/p>\n<p>Residential Status (S: 6) for Individual assessee<\/td>\n<td width=\"61\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"35\"><strong>3<\/strong><\/td>\n<td width=\"495\"><strong>Heads of Income\u00a0 (S: 14) <\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"35\"><strong>\u00a0<\/strong><\/td>\n<td width=\"495\">\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Salary (S: 15 to 17)<\/p>\n<p>\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Income from House Properties (S: 22 to 27)<\/p>\n<p>\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Profit and Gain From Business (S:28, 30, 31, 32, 35, 35D, 36, 37, 40, 40A 43B.<\/p>\n<p>\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Capital Gains (S: 45, 48, 49, 50, 54, 54 EC) restricted to computation of Capital gain on transfer of residential house property only<\/p>\n<p>\u00a8\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Income from Other Sources (S: 56 to S: 59)<\/p>\n<p>Exclusions From Total Income (S: 10)<\/p>\n<p>Exclusion related to specified heads to be covered with relevant head.eg. Salary, Business Income, Capital Gain, Income from Other Sources<\/td>\n<td width=\"61\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"35\"><strong>4<\/strong><\/td>\n<td width=\"495\"><strong>Deduction from Total Income <\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"35\"><strong>\u00a0<\/strong><\/td>\n<td width=\"495\">S 80 A, S 80C, 80CCC, 80D, 80DD, 80E, 80 U, 80 TTA<\/td>\n<td width=\"61\"><strong>\u00a0<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"35\"><strong>5<\/strong><\/td>\n<td width=\"495\"><strong>Computation of Total Income for Individual <\/strong><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"35\"><strong>\u00a0<\/strong><\/td>\n<td width=\"495\"><\/td>\n<td width=\"61\">&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<h3><strong>(BBI\/BAF\/BFinM Second Year : Third Semester)<\/strong><\/h3>\n<h3><strong>(BIM Second Year : Fourth Semester)<\/strong><\/h3>\n<h3><strong>(BMS\/BFM\/B.Com. Third Year : Fifth Semester)<\/strong><\/h3>\n<h2>Author: H. V. Kishnadwala<\/h2>\n<h2>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Abhishek Sood<\/h2>\n<h2><strong>ASSESSMENT YEAR 2023-24<\/strong><\/h2>\n<h2>FIFTH REVISED EDITION<\/h2>\n","protected":false},"featured_media":14775,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"product_brand":[],"product_cat":[1024,1045,1046,1047,1048,1049,1052,1061,1058,1055,1064,1056,1050,1044,1051,1057,1054,1060,1028,1063,1027,1059,1062],"product_tag":[],"class_list":{"0":"post-15615","1":"product","2":"type-product","3":"status-publish","4":"has-post-thumbnail","6":"product_cat-b-com","7":"product_cat-baf","8":"product_cat-bbi","9":"product_cat-bfm","10":"product_cat-bim","11":"product_cat-bms-b-com-ms","12":"product_cat-compulsory","13":"product_cat-elective-semester-v-t-y-bfm","14":"product_cat-elective-semester-iii-s-y-baf","15":"product_cat-elective","16":"product_cat-elective-finance","17":"product_cat-s-y-baf","18":"product_cat-s-y-bbi","19":"product_cat-self-finance-courses","20":"product_cat-semester-iii-s-y-bbi","21":"product_cat-semester-iii-s-y-baf","22":"product_cat-semester-iv-s-y-bim","23":"product_cat-semester-v-t-y-bfm","24":"product_cat-semester-v","25":"product_cat-semester-v-t-y-bms","26":"product_cat-t-y-b-com","27":"product_cat-t-y-bfm","28":"product_cat-t-y-bms","30":"first","31":"instock","32":"shipping-taxable","33":"purchasable","34":"product-type-simple"},"acf":[],"_links":{"self":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product\/15615","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product"}],"about":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/types\/product"}],"replies":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/comments?post=15615"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media\/14775"}],"wp:attachment":[{"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/media?parent=15615"}],"wp:term":[{"taxonomy":"product_brand","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_brand?post=15615"},{"taxonomy":"product_cat","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_cat?post=15615"},{"taxonomy":"product_tag","embeddable":true,"href":"https:\/\/zedex.co.in\/vipulp\/wp-json\/wp\/v2\/product_tag?post=15615"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}