BCOC-136 Income Tax Law and Practice

By Dr. Madhulika P. Sarkar   |   Indira Gandhi National Open University (IGNOU), New Delhi
Learners enrolled: 5891
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. The student should know the rules and regulation of Law. The entire 20 units have been bifurcated into two parts, Part-A and Part-B. This Part-A Consist of three blocks 1, 2 & 3 and in total have 11 units. Part-B consists of two blocks 4 & 5 and has 8 units in total. The brief introduction of Part-A is as follows:
Course Status : Completed
Course Type :
Duration : 15 weeks
Category :
  • Commerce
Credit Points : 6
Level : Undergraduate
Start Date : 15 Aug 2022
End Date :
Exam Date :

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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 


Books and references

SLM  of  IGNOU of  BCOC-136

Instructor bio

Dr. Madhulika P. Sarkar

Indira Gandhi National Open University (IGNOU), New Delhi

Dr. Madhulika P. Sarkar is currently Associate Professor at SOMS, IGNOU (Ph.D. LLB). She has a 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. Presently working as Associate Professor in School of Management Studies, IGNOU, Maidangarhi, New Delhi-110068. She is also a lifetime member of Indian Commerce Association.

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