Income Tax Law and Practice Notes 2025
This course covers income tax laws, computation methods, deductions, exemptions, and filing returns. It includes e-filing of income tax returns.
Unit-Wise Complete Notes 🔥
Unit 1: Introduction 👈
Basic Concepts: Income, Agricultural Income, Assessee, Assessment Year, Previous Year, Gross Total Income, Total Income
Residential Status & Scope of Total Income
Exempted Income (Section 10)
Unit 2: Computation of Income under Different Heads – 1
Income from Salaries
Income from House Property
Unit 3: Computation of Income under Different Heads – 2
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Unit 4: Computation of Total Income and Tax Liability
Aggregation of Income & Set-Off and Carry Forward of Losses
Deductions, Rebates & Reliefs
Computation of Total Income & Tax Liability (Individuals & Firms)
Unit 5: Preparation of Return of Income
Manual & Online Filing of Income Tax Returns & TDS
PAN & Compulsory Online Filing Provisions
Income Tax Law and Practice Previous Year Question Papers
2021 Question Paper👈
2022 Question Paper 👈
Income Tax Law and Practice Solved Question Papers
2021 Solved Question Paper 👈
2022 Solved Question Paper 👈
2023 Solved Question Paper 👈
Benefits of Income Tax Law and Practice Notes by The Treasure Notes
Well-Structured Unit-Wise Notes – The notes are organized as per the official syllabus, making it easier for students to study each topic step by step.
Covers Important Topics – Includes all key concepts like income tax laws, computation methods, deductions, exemptions, and tax return filing, ensuring full syllabus coverage.
Easy-to-Understand Language – The content is written in simple and clear language, making it easy for students to grasp complex tax laws.
Based on Latest Syllabus – The notes follow Gauhati University’s B.Com 4th Semester NEP FYUGP syllabus, ensuring relevance and accuracy.
Includes Previous Year Questions (PYQs) – Contains previous years’ questions that help students understand the exam pattern and important topics.
Helps in Exam Preparation – With concise explanations and topic-wise breakdowns, students can revise efficiently before exams.
Saves Time and Effort – Instead of going through multiple books, students get all necessary information in one place, saving time and effort.
E-Filing Guidance – Includes a basic understanding of e-filing tax returns, which is useful for practical applications.
Free and Reliable Resource – Available on The Treasure Notes platform, ensuring authentic and well-researched content without any cost.
These notes are a must-have for students looking for a simplified and exam-focused approach to Income Tax Law and Practice.
Last Words
With The Treasure Notes, you get well-structured, easy-to-understand, and exam-focused study materials for Income Tax Law and Practice. These notes will help you grasp key concepts, prepare efficiently, and excel in your exams. Start your preparation today and stay ahead!
