Revised Syllabus of Courses of B.Com. (Accounting and Finance) Programme at Semester IV with Effect from the Academic Year 2017-2018 1. Elective Courses (EC) Taxation - III (Direct Taxes- II) Modules at a Glance Sr. Modules No. of No. 1 Clubbing of Income 05 2 Set Off & Carry Forward of Losses 05 3 Computation of Tax liability of Individual & HUF 05 Computation of Income of Partnership 4 Firm in Relation to Sec: 40(b) & Tax 15 Thereon With Applicable Rate of Tax 5 Return of Income Sec 139 05 – Tax Deduction at Source Advance Tax 6 15 Interest Payable 7 DTAA U/S 90 & 91 05 8 Tax Planning & Ethics in Taxation 05 Total 60
Revised Syllabus of Courses of B.Com. (Accounting and Finance) Programme at Semester IV with Effect from the Academic Year 2017-2018 1. Elective Courses (EC) Taxation - III (Direct Taxes- II) Modules at a Glance Sr. No. Modules No. of 1 Clubbing of Income 05 2 Set Off & Carry Forward of Losses 05 3 Computation of Tax liability of Individual & HUF 05 4 Computation of Income of Partnership Firm in Relation to Sec: 40(b) & Tax Thereon With Applicable Rate of Tax 15 5 Return of Income – Sec 139 05 6 Tax Deduction at Source Advance Tax Interest Payable 15 7 DTAA U/S 90 & 91 05 8 Tax Planning & Ethics in Taxation 05 Total 60
SYBAF-III-IV.docx