We are happy to present the book “Direct Taxes” to the students of Semester IV of S.Y. BMS, to the teachers and the readers. This book is written according to the syllabus prescribed by the University of Mumbai.
Outstanding Features :
1. As per the guidelines of University of Mumbai
2. Simple and lucid language
3. Bird’s eye view boxes given in the text provides a snapshot of the subject matter covered
4. Diagrammatic representation of the content
5. Sufficient examples
6. Followed a method of simple to complex
7. Question paper pattern
8. Model question paper
Contents –
Unit I
1. Introduction to Taxation
2. Residential Status and Scope of Total Income
Unit II
3. Income from Salaries
4. Income from House Property
Unit III
5. Income from Business/Profession
Unit IV
6. Income from Capital Gains
7. Income from Other Sources
8. Deductions under Section 80
9. Computation of Total Income
Model Question Paper