Direct and Indirect Taxation (DITX), Module I : Direct Taxation with MCQs

Chapter 1-Introduction, Basic Concepts, and Definitions under Income Tax Act, 1961
Chapter 2-Residential Status & Tax Incidence
Chapter 3-Concept & Calculation of Income Tax
Chapter 4-Concept of Calculation of Surcharge on Income Tax
Chapter 5-Agricultural Income & Its Tax Treatment
Chapter 6-Tax Treatment of Gifts Received
Chapter 7-Dividend and Deemed Dividend
Chapter 8-Income under the Head Salary
Chapter 9-Income under Head House Property
Chapter 10-Depreciation: Section 32 and Rule 5
Chapter 11-Income under the Head 'Profits and Gains from Business and Profession' (PGBP)
Chapter 12-Income under the Head 'Capital Gains'
Chapter 13-Income under the Head 'Other Sources'
Chapter 14-Clubbing of Incomes
Chapter 15-Set Off of Losses and Carry Forward of Losses
Chapter 16-Deductions from Gross Total Income (Chapter VI-A of Income Tax Act, 1961)
Chapter 17-Special Provisions Relating to Taxation of Income
Chapter 18-Alternate Minimum Tax (Sections 115JC to 115JF)
Chapter 19-Incomes which are Exempt from Income Tax
Chapter 20-Procedure of Filing of Income Tax Returns
Chapter 21-Tax Deducted at Source Tax Collected at Source (TCS)
Chapter 22-Advance Payment of Tax and Interest Payable by Assessee
Chapter 23-Taxation of Virtual Digital Assets (VDAS)
Chapter 24-Assessment of Individuals
Chapter 25-Case Study-based MCQs
Chapter 26-Assessment Procedure
Chapter 27-Assessment of Hindu Undivided Families (HUF)
Chapter 28-Assessment of Political Party and Electoral Trust
Chapter 29-Assessment of Co-operative Societies
Chapter 30-Assessment of Partnership Firms, AOP-BOI