Chanderprabhu Jain College of Higher Studies

&
School of Law
An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
LECTURE PLAN & RESOURCES
Academic Session: Jan-Jun 2025 Semester: Forth
Programme: BBA(G) Semester: IV
Subject/Course: Income Tax Laws & Practice Code: BBA 208
Credits: 04 L/T/P: 4/0/0

Faculty: Dr.Parul Agarwal

A. Introduction:
Course Objective
To equip students with basic principles and provisions of Income Tax Act 1961 in India and enable the
students to apply such provisions.

B.Course Outcomes:
At the end of the course, students will be able to:

COBBA208.1 Comprehend the concepts of taxation.

COBBA208.2 Estimate the residential status of a person in order to find out his tax liability.
COBBA208.3 Illustrate the provisions and procedure to assess total income under five heads of
income i.e. salaries, house property, profits & gains from business & profession, capital
gains and income from other sources.
COBBA208.4 Analyze the provision and procedure for clubbing & aggregation of incomes and set-
off & carry forward of losses.
COBBA208.5 Assess and evaluate the deductions mentioned U/s 80-C to 80-U in computing total
income.

C. Program Outcomes

PO1. Critical Thinking: Take informed actions after identifying the assumptions that frame
our thinking and actions, checking out the degree to which these assumptions are
accurate and valid, and looking at our ideas and decisions (intellectual, organizational,
and personal) from different perspectives.
PO2. Effective Communication: Speak, read, write and listen clearly in person and through
electronic media in English and in one Indian language, and make meaning of the
world by connecting people, ideas, books, media and technology.
PO3. Social Interaction: Elicit views of others, mediate disagreements and help reach
conclusions in group settings.
PO4. Effective Citizenship: Demonstrate empathetic social concern and equity centered
national development, and the ability to act with an informed awareness of issues and
participate in civic life through volunteering.
PO5. Ethics: Recognize different value systems including your own, understand the moral
dimensions of your decisions, and accept responsibility for them.
PO6. Environment and Sustainability: Understand the issues of environmental contexts and
sustainable development.

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 Chanderprabhu Jain College of Higher Studies
&
School of Law
An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
PO7. Self-directed and Life-long Learning: Acquire the ability to engage in independent and
life-long learning in the broadest context socio-technological changes.

D. Program Specific Outcomes

PSO.1. Develop a global approach towards the contemporary areas of Finance, HR, Marketing,
Information Technology and Law.
PSO.2. Develop corporate, social, and environmental responsiveness towards changing
business environment.
PSO.3. Discuss intellectual integrity, stress management and awareness of business ethics.
PSO.4. Develop research oriented thinking and nurture entrepreneurial spirit in students by
developing a broad thinking about profitability and risk management.

E. Pedagogy:

The pedagogy would be the combination of the following techniques:-

 Lectures
 Numerical / Practical Questions
 Discussions/ Presentation
 Assignments
 Quizzes

F. Evaluation:

Criteria Description Maximum

Marks
Class Test I 15
Internal Assessment Assignments/ Test/ Quiz/Class Participation 25
External Assessment End-Term Exam 60
Total 100

G. Syllabus:

GURU GOBIND SINGH INDRAPRASTHA UNIVERSITY, DELHI

BACHELOR OF BUSINESS ADMINISTRATION (BBA(G))
BBA 208: Income Tax Law and Practice

L-4, T/P-0, Credits: 04 Max Marks: 60

Campus: Plot No. OCF, Sector A-8, Narela, Delhi-110040

Ph: 91-11-350044787 Website: www.cpj.edu.in. E-mail: [email protected]
 Chanderprabhu Jain College of Higher Studies
&
School of Law
An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
Objectives:To equip students with basic principles and provisions of Income Tax Act 1961.

Course Contents

Unit I Hours:14
Preliminary
Meaning of India, Previous Year and assessment Year, Person, Assessee, Book of Account and
Document, Income, Revenue receipts and capital receipts. Diversion of Income. Application of Income,
Concept of mutuality, Agricultural Income.

Unit II Hours:14
Fully exempt incomes, Residential status, Tax incidence, Indian income versus foreign income
Income fully exempt under section 10, Residential Status of all assesse, Scope of total income, Indian
income and foreign income.

Unit III Hours:14

Computation of income under different heads and other allied provisions
1.Salaries.
2. Income from House Property.
3. Profit & Gains from Business or Profession
4. Capital Gains (simple problems only)
5. Income from Other Sources Clubbing Provisions, Set-off losses (Section 70, 72); Carry forward of
losses (Sections 71B, 72, 73,
73A, 74, 74A only); Deemed Income.

Unit IV Hours:14
Deductions, Rebates, Reliefs, DTAA, Computation of Tax Liability, Advance Tax, TDS, Tax
Returns
1.Deductions to be made in computing total income
3. Double Taxation Avoidance Agreement (DTAA), Meaning, Section 90, 90A, 91, Tie Breaker Rule.
4. Computation of Income tax liability of an individual including marginal relief
5. Provisions of advance tax, TDS (in respect of salary only)
Income Tax Returns: Meaning, types of returns, who are required to file a tax return, due dates of filling
of returns, mode of filling of returns (Procedure for online ITR also).

H. REFERENCES

Text Books:
1. Vinod K. Singhania, Monika Singhania, Students Guide to Income Tax, Taxman Publications
2. Girish Ahuja and Ravi Gupta, Systematic Approach to Income Tax, Bharat Law House.

Reference Books:
1. Lal, B.B., Income Tax and Central Sales Tax Law and Practice, Pearson Education.

Campus: Plot No. OCF, Sector A-8, Narela, Delhi-110040

Ph: 91-11-350044787 Website: www.cpj.edu.in. E-mail: [email protected]
 Chanderprabhu Jain College of Higher Studies
&
School of Law
An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
2. Datey, V.S., Indirect Taxes – Law and Practice, Taxman Publications.
3. Vashisht, Nitin and Lal, B.B., Direct Taxes: Income Tax, Wealth Tax, Wealth Tax and Tax Planning,
Pearson Education.
Note: Latest edition of text/reference books shall be used.

Digital Resources:

S. Topic/ Title Source/ URL

No.
1 Taxation Overview in https://www.investindia.gov.in/taxation
India
2 Income Tax Information & https://www.incometaxindia.gov.in/pages/tax-information-
Services services.aspx
3 Income Tax Charts and https://www.incometaxindia.gov.in/Pages/charts-and-tables.aspx
Tables
4 Income Tax Calculator https://www.incometaxindia.gov.in/Pages/tools/tds-calculator.aspx

5 E filing of Income Tax https://www.incometaxindiaefiling.gov.in/home

Returns

I. Lecture Plan:

No. Topic(s) Complete Book Reference/ URL Mode of Co Mode of

of of Digital Source Delivery rre Assessing
Lect sp CO
ures on
di
ng
C
O
1 Introduction to Income https://drive.google.com/file/d/1HZ- Lecture C Assignm
Tax Act 1961 OstL7O- O1 ent-1/
Gr6tvfWcesUxr1nnEKQdOW/ Test/
view?usp=sharing Quiz

2 Salient Features & Basic https://www.icsi.edu/media/ Lecture C

Concepts: Income, Person webmodules/ O1
TAX_LAWS_june2020.pdf
Page No. 27 to 29
https://resource.cdn.icai.org/
57493bos46599cp1.pdf
Page no. 1.12 -1.20
3 Basic Concepts: Assessee, https://resource.cdn.icai.org/ Lecture C
Assessment Year, 57493bos46599cp1.pdf O1
Previous Year Page no. 1.11-1.12
https://www.icsi.edu/media/

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 Chanderprabhu Jain College of Higher Studies
&
School of Law
An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
webmodules/
TAX_LAWS_june2020.pdf
Page no. 24 -26
4 Basic Concepts: Tax https://drive.google.com/file/d/1EuxIa- Numerical, C
Slabs, Maximum Mf2nZLoGdUKb_K6Bb2dRmo1Dih/ Cases O1
marginal rate of Tax view?usp=sharing
https://www.icsi.edu/media/
webmodules/
TAX_LAWS_june2020.pdf
Page No. 61 to 64
5 Computation part of Tax https://drive.google.com/file/d/1EuxIa- Presentatio C
Slab Mf2nZLoGdUKb_K6Bb2dRmo1Dih/ n, O1
view?usp=sharing Numerical
https://resource.cdn.icai.org/
57493bos46599cp1.pdf
Page No. 1.37 - 1.38
6 Basic Concepts: https://resource.cdn.icai.org/ Lecture, C
Agricultural Income 57495bos46599cp3.pdf Numerical, O1
Page no. 3.5 – 3.14 Cases
7 Computation part of https://drive.google.com/file/d/1EuxIa- Numerical, C
Agricultural Income Mf2nZLoGdUKb_K6Bb2dRmo1Dih/ Cases O1
view?usp=sharing
https://resource.cdn.icai.org/
57495bos46599cp3.pdf
Page no. 3.14 – 3.17
8 Basic concepts: Gross https://www.icsi.edu/media/ Presentatio C
total Income, Net Total webmodules/ n O1
income, Heads of Total TAX_LAWS_june2020.pdf
Income Page no. 60 - 61
9 Residential Status: https://www.incometaxindia.gov.in/ Numerical C
Meaning, Basic condition _layouts/15/dit/Pages/viewer.aspx? O2
grp=Act&cname=CMSID&cval=10212
0000000075602
https://resource.cdn.icai.org/
57494bos46599cp2.pdf
Page no. 2.1-2.7
10 Residential Status: https://www.incometaxindia.gov.in/ Lecture / C
Computation part of Pages/tools/residential-status- Numerical O2
Individuals/ HUF calculator.aspx
https://resource.cdn.icai.org/
57494bos46599cp2.pdf
Page no. 2.1-2.9
11 Residential Status: https://drive.google.com/file/d/ Lecture C
Incidence of Tax 1N5n11ighddRD33XgaTBMvOVpgAG O2
rVHWo/view?usp=sharing
https://www.icsi.edu/media/
webmodules/

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 Chanderprabhu Jain College of Higher Studies
&
School of Law
An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
TAX_LAWS_june2020.pdf
Page no. 49 to 59
12 Residential Status: https://drive.google.com/file/d/ Numerical C
Computation part of 1N5n11ighddRD33XgaTBMvOVpgAG O2
Incidence of Tax rVHWo/view?usp=sharing
https://www.incometaxindia.gov.in/
Pages/tools/residential-status-
calculator.aspx
https://resource.cdn.icai.org/
57494bos46599cp2.pdf
Page no. 2.14-2.16
13 Revision: Basic Concepts https://www.icsi.edu/media/ Lecture / C
& Residential Status webmodules/ Numerical O2
TAX_LAWS_june2020.pdf
Page No. 38-39
14 Income from Salary: https://drive.google.com/file/d/12CVo-- Lecture / C
Definition, Basis of f2YVcnr3TAxaceLr6QEuywpeGC/ Numerical O3
Charge of Income from view?usp=sharing
Salaries, Leave https://www.incometaxindia.gov.in/
_layouts/15/dit/Pages/viewer.aspx?
Encashment, Gratuity
grp=Act&cname=CMSID&cval=10212
0000000075618&searchFilter=&k=und
efined&IsDlg=0
https://resource.cdn.icai.org/
57496bos46599cp4.pdf
Page no. 4.4-4.6, 4.19-4.25

15 Income from Salary: https://drive.google.com/file/d/12CVo-- Lecture / C

Allowances f2YVcnr3TAxaceLr6QEuywpeGC/ Numerical O3
view?usp=sharing
https://resource.cdn.icai.org/
57496bos46599cp4.pdf
Page no. 4.7 -4.16
https://www.icsi.edu/media/
webmodules/
TAX_LAWS_june2020.pdf
Page no. 109-113
16 Income from Salary: https://drive.google.com/file/d/12CVo-- Lecture / C
Perquisites f2YVcnr3TAxaceLr6QEuywpeGC/ Numerical O3
view?usp=sharing
https://resource.cdn.icai.org/
57496bos46599cp4.pdf
Page no. 4.37 -4.66
https://www.icsi.edu/media/
webmodules/
TAX_LAWS_june2020.pdf
Page no. 117-123
17 Income from https://drive.google.com/file/d/12CVo-- Lecture / C
Salary:Pension, Provident f2YVcnr3TAxaceLr6QEuywpeGC/ Numerical O3

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 Chanderprabhu Jain College of Higher Studies
&
School of Law
An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
Fund, Deduction u/s 16 view?usp=sharing
https://resource.cdn.icai.org/
57496bos46599cp4.pdf
Page no. 4.16-4.19, 4.25 -4.30, 4.69
-4.71
18 Income from Salary: https://drive.google.com/file/d/12CVo-- Numerical C
Comprehensive Question f2YVcnr3TAxaceLr6QEuywpeGC/ O3
view?usp=sharing
https://www.icsi.edu/media/
webmodules/
TAX_LAWS_june2020.pdf
Page no. 126-132
19 Income from House https://drive.google.com/file/d/ Lecture C Assignm
Property: Basic concepts, 1RHP3YH0mdRZ5ElEQzD7Oy21T0so O3 ent-2/
Exempted Incomes, --hNP/view?usp=sharing Test/
Determination of Annual https://www.icsi.edu/media/ Quiz
webmodules/
Value
TAX_LAWS_june2020.pdf
Page no. 138-139
https://resource.cdn.icai.org/
57497bos46599cp5.pdf
Page no 5.2-5.4, 5.26-5.28
20 Income from House https://drive.google.com/file/d/ Numerical C
Property: Determination 1RHP3YH0mdRZ5ElEQzD7Oy21T0so O3
of Annual Value& its --hNP/view?usp=sharing
Computation https://resource.cdn.icai.org/
57497bos46599cp5.pdf
Page no 5.14-5.23
https://www.icsi.edu/media/
webmodules/
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Page no. 140-149
21 Profit & Gains of https://drive.google.com/file/d/ Lecture C
Business & Profession: 1uagCedTnHme5YcJTUuAeZk2UkoO O3
Basic concepts, UibqI/view?usp=sharing
Deductions from 30 to https://www.icsi.edu/media/
webmodules/
32AD
TAX_LAWS_june2020.pdf
Page no. 162-164, 170-178
22 Profit & Gains of https://www.icsi.edu/media/ Lecture C
Business & Profession: webmodules/ O3
Basic concepts, TAX_LAWS_june2020.pdf
Deductions from 33AB to Page no. 178-180, 184-187, 189-193
37
23 Profit & Gains of https://www.icsi.edu/media/ Lecture C
Business & Profession: webmodules/ O3
Basic concepts, TAX_LAWS_june2020.pdf
Deductions from 40(a) to Page no. 193-200, 204-207

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&
School of Law
An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
44DDA
24 Profit & Gains of https://www.icsi.edu/media/ Numerical C
Business & Profession: webmodules/ O3
Computation TAX_LAWS_june2020.pdf
Page no. 207 -212
25 Capital Gains: Meaning, https://www.icsi.edu/media/ Lecture C
Basis of Charge,Types of webmodules/ O3
Capital Assets TAX_LAWS_june2020.pdf
Page no. 227 -232
26 Capital Gain: Cost/ https://drive.google.com/file/d/ Numerical C
Indexed Cost of 1ACEj4Ls1VEgyT7M3GY4Sy_EAmJ6 O3
Acquisition&Cost/ 83Jwh/view?usp=sharing
Indexed Cost of https://www.icsi.edu/media/
webmodules/
Improvement
TAX_LAWS_june2020.pdf
Page no. 236-240
27 Capital Gain: Cost/ https://drive.google.com/file/d/ Numerical C
Indexed Cost of 1ACEj4Ls1VEgyT7M3GY4Sy_EAmJ6 O3
Acquisition & Cost/ 83Jwh/view?usp=sharing
Indexed Cost of https://www.icsi.edu/media/
webmodules/
Improvement
TAX_LAWS_june2020.pdf
Page no. 236-240
28 Capital Gain: Exemptions https://drive.google.com/file/d/ Lecture / C
its Computation 1ACEj4Ls1VEgyT7M3GY4Sy_EAmJ6 Numerical O3
83Jwh/view?usp=sharing
https://resource.cdn.icai.org/
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Page no 7.76-7.94
29 Revision: Income from https://www.icsi.edu/media/ Numerical C
Salary, Income from webmodules/ O3
House Property TAX_LAWS_june2020.pdf
Page no. 126-132
30 Revision: Income from https://www.icsi.edu/media/ Numerical C
Salary, Income from webmodules/ O3
Profit & Gains of TAX_LAWS_june2020.pdf
Business & Page no. 148-149
Profession&Capital Gains
31 Revision: Income from https://www.icsi.edu/media/ Numerical C
Salary, Income from webmodules/ O3
Capital Gains TAX_LAWS_june2020.pdf
Page no. 257-259
32 Income from Other https://resource.cdn.icai.org/ Lecture C Assignm
Sources: Basis of Charge, 57500bos46599cp8.pdf O3 ent-3/
Dividend, Interest on Page no. 8.2-8.4 Test/
Securities, Deduction https://www.icsi.edu/media/ Quiz
webmodules/
u/s/57
TAX_LAWS_june2020.pdf

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 Chanderprabhu Jain College of Higher Studies
&
School of Law
An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
Page no. 266-271, 274-275
33 Income from Other https://drive.google.com/file/d/ Numerical C
Sources: Practical 1ACEj4Ls1VEgyT7M3GY4Sy_EAmJ6 O3
Question 83Jwh/view?usp=sharing
https://www.icsi.edu/media/
webmodules/
TAX_LAWS_june2020.pdf
Page no. 276-277
https://resource.cdn.icai.org/
57500bos46599cp8.pdf
Page no. 8.30-8.34
34 Clubbing of Income: https://drive.google.com/file/d/ Presentatio C
Basic concept, Income of 1oBSj_mwrA7BkS2lsBAovIQgfcrD8M n O4
other persons included in VCR/view?usp=sharing
Assesses’ Total Income https://www.icsi.edu/media/
webmodules/
TAX_LAWS_june2020.pdf
Page no. 288-290
https://resource.cdn.icai.org/
57392bos46476cp9.pdf
Page no. 9.14-9.16
35 Deemed Income: u/s 68, https://www.incometaxindia.gov.in/ Presentatio C
69, 69A, tutorials/43-%20cash%20credit.pdf n O4
69B,69C,69D,115BBE
36 Set off and Carry Forward https://www.icsi.edu/media/ Presentatio C
of Losses: Concept, webmodules/ n O4
Conditions TAX_LAWS_june2020.pdf
Page no. 292-298
37 Set off and Carry Forward https://drive.google.com/file/d/ Numerical C
of Losses: Computation 1z4HMWzQpkHqBdVxMlH2kGVZAJ O4
d6S9PEI/view?usp=sharing
https://resource.cdn.icai.org/
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Page no. 10.21-10.23
38 Revision: Other Sources, https://www.icsi.edu/media/ Lecture C
Clubbing & Set-off and webmodules/ O4
Carry Forward of losses TAX_LAWS_june2020.pdf
Page no. 304-305
39 Deductions from Gross https://drive.google.com/file/d/1T- Presentatio C
Total Income: Essential oePqhdphnz- n O4
Rules, Deductions u/s 87QeztVB3ZaYG0KK92T/view?
80C to 80E usp=sharing
https://www.icsi.edu/media/
webmodules/
TAX_LAWS_june2020.pdf
Page No. 313 - 319
40 Deductions from Gross https://drive.google.com/file/d/1T- Presentatio C
Total Income: Deductions oePqhdphnz- n O4
87QeztVB3ZaYG0KK92T/view?

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&
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An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
under Sections 80G to usp=sharing
80U https://www.icsi.edu/media/
webmodules/
TAX_LAWS_june2020.pdf
Page no. 322-327
https://resource.cdn.icai.org/
57394bos46476cp11.pdf
Page no. 11.83-11.86, 11.89
41 Rebates and Reliefs: 87, https://www.incometaxindia.gov.in/ Presentatio C
87A & 89 _layouts/15/dit/Pages/viewer.aspx? n O5
grp=Act&cname=CMSID&cval=10212
0000000075078&searchFilter=&k=und
efined&IsDlg=0
https://www.incometaxindia.gov.in/
_layouts/15/dit/Pages/viewer.aspx?
grp=Act&cname=CMSID&cval=10212
0000000075079&searchFilter=&k=und
efined&IsDlg=0
https://www.incometaxindia.gov.in/
_layouts/15/dit/Pages/viewer.aspx?
grp=Act&cname=CMSID&cval=10212
0000000075654&searchFilter=&k=und
efined&IsDlg=0
https://www.icsi.edu/media/
webmodules/
TAX_LAWS_june2020.pdf
Page no. 348-350
42 Double Taxation https://www.incometaxindia.gov.in/ Lecture C
Avoidance Agreement _layouts/15/dit/Pages/viewer.aspx? O5
(DTAA): 90, 90A, 91 grp=Act&cname=CMSID&cval=10212
0000000075655&searchFilter=&k=und
efined&IsDlg=0
https://www.incometaxindia.gov.in/
Acts/Finance%20Acts/
2006/102120000000009948.htm
https://www.incometaxindia.gov.in/
_layouts/15/dit/Pages/viewer.aspx?
grp=Act&cname=CMSID&cval=10212
0000000075657&searchFilter=&k=und
efined&IsDlg=0
43 Tax Liability of an https://drive.google.com/file/d/ Numerical C
Individual 1eIsb_iGx1CaZBJpXZnzlA3uQIoeevk4 O5
i/view?usp=sharing
https://www.icsi.edu/media/
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44 Tax Liability of an https://drive.google.com/file/d/ Numerical C
Individual 1eIsb_iGx1CaZBJpXZnzlA3uQIoeevk4 O5

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 Chanderprabhu Jain College of Higher Studies
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An ISO 9001:2015 Certified Quality Institute
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i/view?usp=sharing
https://resource.cdn.icai.org/
57395bos46476cp12.pdf
Page no. 12.148-12.149
45 Revision: Tax Liability https://www.icsi.edu/media/ Lecture / C
webmodules/ Numerical O5
TAX_LAWS_june2020.pdf
Page no. 361-364
46 Return of Income and https://www.icsi.edu/media/ Case Study C Assignm
Assessment: Filing of webmodules/ O5 ent-4/
Returns, Due dates TAX_LAWS_june2020.pdf Test/
Page no. 501-502 Quiz
47 Return of Income and https://resource.cdn.icai.org/ Lecture C
Assessment: Belated 57199bos46322-cp17.pdf O5
Return, Self-assessment, Page no. 17.7-17.8, 17.27 -17.28
48 Return of Income and https://resource.cdn.icai.org/ Lecture C
Assessment: Summary 57199bos46322-cp17.pdf O5
assessment (Regular Page no. 17.33-17.39
assessment, Best
Judgement)
49 Return of Income and https://www.icsi.edu/media/ Lecture C
Assessment: Revised webmodules/ O5
Return,Defective Return, TAX_LAWS_june2020.pdf
Verification of return of Page no. 505-507
https://resource.cdn.icai.org/
Income
57199bos46322-cp17.pdf
Page no. 17.25-17.27
50 Preparation of Return of https://www.incometaxindia.gov.in/ Presentatio C
Income: Different types Pages/downloads/income-tax- n O5
of ITR(s), PAN return.aspx
https://www.icsi.edu/media/
webmodules/
TAX_LAWS_june2020.pdf
Page no. 458-459
51 Preparation of Return of https:// Presentatio C
Income: Filling of e- www.incometaxindiaefiling.gov.in/ n O5
returns, Digital Signature eFiling/Portal/StaticPDF/
How_to_File.pdf?0.7567513263784349
https://www.certificate.digital/income-
tax-filing/
52 Preparation of Return of https://www.incometaxindia.gov.in/ Class C
Income: Procedure of Pages/tax-services/file-income-tax- Activity O5
compulsory e-filling return.aspx
53 Tax Deducted at source https://www.icsi.edu/media/ Lecture C
(in terms of Salary only) webmodules/ O5
TAX_LAWS_june2020.pdf
Page no. 465-466
54 Advance Payment of Tax: https://drive.google.com/file/d/ Lecture C

Campus: Plot No. OCF, Sector A-8, Narela, Delhi-110040

Ph: 91-11-350044787 Website: www.cpj.edu.in. E-mail: [email protected]
 Chanderprabhu Jain College of Higher Studies
&
School of Law
An ISO 9001:2015 Certified Quality Institute
(Affiliated to GGS Indraprastha University, Delhi, Approved by AICTE & Bar Council of India | Recognized by Govt. of NCT of Delhi)
Concepts & Provisions 1HVMdLDMufj- O5
gEh__TQ68dSpR1N9vykHq/view?
usp=sharing
https://resource.cdn.icai.org/
57197bos46322-cp15.pdf
Page no. 15.88-15.91
55 Income Tax Authorities: https://www.icsi.edu/media/ Lecture C
Appellate hierarchy and webmodules/ O5
Offences & Penalties TAX_LAWS_june2020.pdf
Page no. 555-563
56 Revision Test: Lecture C
Comprehensive O5

J. Course Articulation Matrix: (Mapping of Cos with Pos)

CO Number PO1 PO2 PO3 PO4 PO5 PO6 PO7 PO8

COBBA208.1 3 2 3 3 3 3 2 2
COBBA208.2 3 3 3 3 3 2 2 3
COBBA208.3 3 3 3 3 3 3 2 3
COBBA208.4 3 2 3 2 3 2 2 2
COBBA208.5 3 2 3 2 3 2 2 2
AVG 3 2.4 3 2.6 3 2.4 2 2.4
“-”- No Correlation; 1-Low Correlation; 2- Moderate Correlation; 3-Substantial Correlation
K. Expectations from Students:
 Shall read the topics in advance before coming to the class
 Shall participate in discussions
 Shall be regular in the class (minimum 75% attendance as per GGSIP University Ordinance)
 Shall complete all the assignments in time
 Shall be punctual in class.

L. Faculty Contact Details:

Name: Dr. Parul Agarwal

Designation: Associate Professor
Room & Block No.: Cabin No. 110/I Floor
Mobile/WhatsAppNo.: 9828717815
Email [email protected]

Campus: Plot No. OCF, Sector A-8, Narela, Delhi-110040

Ph: 91-11-350044787 Website: www.cpj.edu.in. E-mail: [email protected]