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BCOC-136 Income Tax Law and Practice

About the course ;

Taxation is important to the functioning of any economy, usually bringing in the vast majority of the revenue a government will have available to utilise. It typically involves a number of key skills, including legal interpretation and analysis, calculations and providing advice.

This is one of the core courses in B. Com programme under CBCS scheme. The main objective of this course is to familiarize the students with the Income tax law and Practice.

Administration of the course ;

Indira gandhi national open university, Dr. Madhulika P. Sarkar is currently Associate Professor at SOMS, IGNOU (Ph.D. LLB). She has 15 year teaching experience with IGNOU. Her Area of interest is Taxation, Economics and Law. She has been part of various Seminars, Paper Presentations, and numerous Research Papers published in various National and International Journals.

Important dates ;

Duration of the course – 14 weeks (depends on person to person study but last duration is 14 weeks}
You can start the classes according to your preferences and course classes are available and recorded in the site
enrollment last date – 31st august

Course layout ;

Week 1

Unit-1: Basic Concepts-I

Unit-2: Basic Concepts-II

Unit-3: Residential Status and Tax Liability

Unit-4: Exempted Incomes


Week 2

Unit-5: Salaries-I


Week 3

Unit-6: Salaries-II


Week 4

Unit-7: Salaries-III


Week 5

Unit-8: Income from House Property


Week 6

Unit-9: Income from Profit and Gains of Business or Profession-I


Week 7

Unit-10: Income from Profit and Gains of Business or Profession-II


Week 8

Unit-11: Income from Profit and Gains of Business or Profession-III


Week 9

Unit-12: Capital Gains Part-A


Week 10

Unit-12: Capital Gains Part-B


Week 11

Unit-13: Income from Other Sources


Week 12

Unit-14: Aggregation of Incomes (Clubbing of Incomes and Deemed Incomes) and Set off and Carry Forward of Losses

Unit-15: Deductions from Gross Total Income

Unit-16: Assessment of Individuals


Week 13

Unit-17: Assessment of Firms


Week 14

Unit-18: Filing of Return and Tax Authorities

Unit-19: Online Filing of Returns

Unit-20: Leading Cases Decided

Course certificate ;

The students can avail the course free of cost, but in order to get the certificate one has to pay the fees (rs.1000/-)

SWAYAM official links ;

Official website – https://swayam.gov.in
From here you can visit the site and explore more courses according to your preferences.
There are many courses which will enhance your skills and gives you diploma in the courses you want to pursue in future.

By :- Aparna sharma (kirori mal college, DU)

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