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Subject Title, Subject Ref. No., , UNIT —1, , UNIT—Ili, , UNIT —Ill, , UNIT -—IV, , UNIT-¥V, , REFERNCE BOOKS —, , Pw, , Mane ee No. of Credits : 4, ba No. of Periods / Week £ 4, Assignments / Sessional ; 20, , 80, , Semester Examination, Definition of Income and Assesse, previous year, Assessment year, gross total, income, residential status, incidence of tax, capital and revenue receipts., " ?, , Income from salary, income from business and profession, income from, capital gains and income from other sources relating to company assesses, , only., , ting to company assesse, , Income exempt from tax, tax rebates, deduction rela, assessment tax, filing of, , only, set off and carry forward of losses, TDS, self, return., , Tax planning, with reference to setting up of new business, financial, management decisions and employees remuneration, , Tax planning regarding dividends policy, additional tax on undistributed, , profits, computation of tax liability of company., , 1. Ahuja, G.K and Gupta Ravi, Systematic Approach to Income Tax,, , Allahabad, Bharat law house,, , 2. Bhagwati Prasad, Direct Taxes Law and Practice, wishwa Prakashan., , Singhania, V.K. Direct Taxes Law and Practice, Dethi, Taxman., Sarinivas, E.A. Handbook of Corporate Tax Planning, New Delhi, Tata, Mcgraw Hill., , 5. Ranina, H.P, Corporate Taxation, A Handbook 2°¢ edition, New Delhi,, , Oriental Law House.