Agricultural Income [Section 2(1A)]
· Chapter
TAX — Basic Concepts of Income Tax
7 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Cases where Income of a Previous Year is assessed in the Previous Year itself
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3
Concept of Capital and Revenue Receipts
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4
Inclusions in the Definition of Income [Section 2(24)]
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5
Previous Year and Assessment Year [Sec 2(9) & Sec 3]
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6
Rates of Tax, Surcharge and Health & Education Cess
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7
Undisclosed Sources of Income [Sections 68 to 69D]
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