To understand concept of Income tax, Residential Status and Tax incidence, Income Exempted from Tax,Income from salaries, Income from House property and Income from Profits & Gains of Business.
Rates of Income Tax for various Assessees
Slab rates & exemption limit for individuals ( senior citizen, woman & others), rates for companies ( Indian & foreign Company), rates for partnership firm & others, applicability of surcharge etc.
Due Dates of filling of Various Returns under Income Tax
So that an assessee can file their returns on due date to avoid interest & penalties Case Studies
- Federal Taxation: Basic Principles (2010) by Ephraim P. Smith, Philip J. Harmelink, and James R. Hasselback.
- Basic Federal Income Taxation (Casebook) by Richard A. Westin.
- Federal Income Taxation of Individuals and Basic Concepts in the Taxation of All Entities (Smith's Review Series) by Daniel Q. Posin.
- Basic corporate taxation by Douglas A. Kahn.
- Basic International Taxation Second Edition Volume I : Principles by Roy Rohatgi.