• Table of Contents

  1.       Basic Concepts

  2.       Residential Statuas of an Assess

  3.       Exempted Incomes

  4.       Agricultural Income

  5.       Income From Salary

  6.       Income From House Property

  7.       Depreciation

  8.       Income Form Business or Profession

  9.       Income Frome Capital Gains

  10.    Income From Others Sources

  11.    Clubbing of Incomes and Aggergation of Incomes

  12.    Set off and Carry Forward of Losses

  13.    Deduction from Gross Total Income

  14.    Assessment of Individual

  15.    Assessment of Firms

  16.    Assessment of Companies

  17.    Income Tax Authorities

  18.    Return of Income

  19.    Assessment Procedure

  20.    Advance Payment of Tax and Tax Deduction at Source

  21.    Appeals and Revision

Dr. T. Srinivasan is a Former Professor and Director of the Centre for Distance and Online Education (CDOE) at Annamalai University. During his distinguished academic career, he has held several important administrative positions, including Deputy Director, Public Information Officer, and Coordinator of the College Development Council. With more than 33 years of rich teaching experience at both undergraduate and postgraduate levels, Dr. Srinivasan has made significant contributions to the fields of higher education, research, and academic administration. He has authored two textbooks, edited six academic volumes, and published 75 research papers in reputed national and international journals. In addition, he has presented 36 research papers at various national and international conferences. Dr. Srinivasan has also contributed extensively to research guidance, successfully supervising 24 M.Phil. scholars and nine Ph.D. scholars. His areas of academic specialization include Finance, Accounting, and Taxation.