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Direct Taxation
Sir, Can you plz tell where is notes for AGGREGATION OF INCOME concept?
Answers (3)
Yoga Vishnu
Hi Aldrin. It was covered in set off carry forward notes.
No sir it is not there. I have attached the file which you told. The concept of aggregation of income is not given in that.
Thread Starter
ALDRIN GNo sir it is not there. I have attached the file which you told. The concept of aggregation of income is not given in that.
(Updated)
1. In certain cases, some amounts are deemed to be income of the assessee under section 68, 69,69A etc. - These were covered in basic concepts notes. 2. All other concepts of Set off, carry forward of losses were covered in the above attached PDF. 3. Comprehensive coverage of the topic is covered in Additional illustrations.