Direct Taxation with MCQs

Introduction Basic Concepts and Definitions under Income Tax Act 1961 MCQs Residential Status & Tax Incidence MCQs Concept & Calculation of Income Tax MCQs Agricultural Income & Its Tax Treatment MCQs Tax Treatment of Gifts Received MCQs Dividend and Deemed Dividend MCQs Income under the Head Salary MCQs Income under Head House Property MCQs Depreciation: Section 32 and Rule 5 MCQs Income under the Head ‘Profits and Gains from Business and Profession’ (PGBP) MCQs Income under the Head ‘Capital Gains’ MCQs Income under the Head ‘Other Sources’ MCQs Clubbing of Incomes MCQs Set Off of Losses and Carry Forward of Losses MCQs Deductions from Gross Total Income (Chapter VI-A of Income Tax Act 1961) MCQs Alternate Minimum Tax (Sections 115JC to 115JF) MCQs Incomes which are Exempt from Income Tax MCQs Procedure of Filing of Income Tax Returns MCQs Assessment Procedure Tax Deducted at Source MCQs Advance Payment of Tax and Interest Payable by Assessee MCQs Assessment of Individuals Assessment of Hindu Undivided Families (HUF) Assessment of Partnership Firms AOP-BOI Income Computation and Disclosure Standards Incomes of Charitable or Religious Trusts