Basic Concepts, Residential Status & Scope of Total Income

Agricultural Income

Salaries

Income from House Property

Capital Gains

PGBP

Income from Other Sources

Aggregation of Income, Set-off and Carry Forward of Losses

Deductions from Gross Total Income

Computation of Total Income and Tax Payable

Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source

Provisions for filing Return of Income and Self-assessment

Alternate Minimum Tax