Preview Income Tax - Self Study Book - CA Inter (Tailored for May 2026, September 2026, January 2027)

Content

Basic Concepts

Residence and Scope of Total Income

Residence and Scope of Total Income - Sample

Income from Salaries

Income from House Property

Profits and Gains from Business or Profession

Capital Gains

Income from Other Sources

Income of Other Persons Included in Assessee’s Total Income

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

Deductions from Gross Total Income

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

Provisions for Filing Return of Income and Self-Assessment

Income Tax Liability – Computation and Optimization

Corrigendum Chapter 7 - Income from Other Sources