Income Tax Law & Accounts Assessment Year 2022-23 - NEP 2020

    l   Main Highlights of Finance Act, 2022 

    l   Taxation Policies of Raja Todarmal    

   1.   Income Tax–An Introduction  2. Important Definitions  3. Assessment on Agricultural Income 4. Exempted Incomes  5. Residence and Tax Liability  6. Income from Salaries  7. Income from Salaries (Retirement and Retrenchment)  8. Income from House Property  9. Depreciation  10. Profits and Gains of Business or Profession  11. Capital Gains 12. Income from Other Sources 13. Income Tax Authorities  14. Clubbing of Income and Aggregation of Income  15. Set-off and Carry Forward of Losses  16. Deductions from Gross Total Income   17. Assessment of Individuals (Computation of Total Income)  18. Computation of Tax Liability of Individuals  19. Tax Deduction at Source   20. Assessment Procedure   21. Penalties, Offences and Prosecutions  22. Appeal and Revision  23. Tax-Planning  24. Recovery and Refund of Tax  25. Advance Payment of Tax

   l   New Tax Regime 

   l   Rebate and Relief in Tax 

   l   Provisions and Procedure of Filing the Return of Income and e-Filing of Income Tax and TDS Returns 

   l   Capital and Revenue Expenditure and Receipts