BCOC-136 Income Tax Law and Practice

By Dr. Madhulika P. Sarkar | Indira Gandhi National Open University, New Delhi

Learners enrolled: 3193

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:

Summary

Course Status :	Ongoing
Course Type :
Language for course content :	English
Duration :	15 weeks
Category :	Commerce
Credit Points :	6
Level :	Undergraduate
Start Date :	01 Jan 2025
End Date :	30 Apr 2025
Enrollment Ends :	28 Feb 2025
Exam Date :	18 May 2025 IST
Exam Shift :	Shift-II

Note: This exam date is subject to change based on seat availability. You can check final exam date on your hall ticket.

Page Visits

Course layout

WEEK	TOPIC
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 https://incometaxindia.gov.in/Pages/default.aspx

Books and references

SLM of IGNOU of BCOC-136

Instructor bio

Dr. Madhulika P. Sarkar

Indira Gandhi National Open University, New Delhi

Dr Madhulika P. Sarkar is currently Reader at SOMS, IGNOU (PhD 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 Reader in School of Management Studies, IGNOU, Maidangarhi, New Delhi-110068. She is also a lifetime member of Indian Commerce Association.

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