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> Student Hub > Taxation Law > Unit 6: Deductions, Assessment Procedures & Authorities

Taxation Law

  • Unit 1: Fundamental Concepts & Constitutional Framework
    • Constitutional Framework of Taxation & Definitions
  • Unit 2: Residential Status & Exempted Incomes
    • Residential Status & Tax Liability
    • Exempted Incomes & Agricultural Income
  • Unit 3: Heads of Income: Salaries & House Property
    • Heads of Income: Salaries & House Property
  • Unit 4: Profits of Business/Profession, Capital Gains & Other Sources
    • Business Profits, Capital Gains & Income from Other Sources
  • Unit 5: Clubbing of Income, Set-off & Carry Forward of Losses
    • Clubbing of Income, Set-off & Carry Forward
  • Unit 6: Deductions, Assessment Procedures & Authorities
    • Deductions under Chapter VI-A & Assessment Procedures
  • Unit 7: Indirect Taxes: Goods & Services Tax (GST)
    • Goods and Services Tax (GST) & Dual Model

Unit 6: Deductions, Assessment Procedures & Authorities

This unit examines the legal framework for tax planning incentives, details the process of tax assessments, and outlines the hierarchy of tax administration.

We analyze the key deductions under Chapter VI-A and review the types of Income Tax Assessments.

← Previous: Clubbing of Income, Set-off & Carry Forward
Next: Deductions under Chapter VI-A & Assessment Procedures →

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