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Essential Concepts and Definitions.

Capital and Revenue

  • Basis of Charge
  • Computation of total Income
  • Salary, Income from House Property
  • Profits and Gain Of Business or Profession
  • Depreciation Allowance and Development Rebate.
  • Capital Gains
  • income From Sources.
  • Income of Other Persons Included in Assessee’s Total Income.
  • Set off and Carry Forward of Losses.
  • Income which Do Not Form part of Total Income.
  • Appeals, Revision and Special Provision For avoiding Repetitive Appeals.
  • etc…


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