BCOC-136 Income Tax Law and Practice

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

Learners enrolled: 754

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 :	Upcoming
Course Type :
Language for course content :	English
Duration :	15 weeks
Category :	Commerce
Credit Points :	6
Level :	Undergraduate
Start Date :	15 Jul 2025
End Date :	15 Nov 2025
Enrollment Ends :	15 Sep 2025
Exam Date :

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.

Course certificate

Exam Registration URL: Announcements will be made when the registration form is open for registrations.

The online registration form has to be filled, and the certification exam fee needs to be paid.

CRITERIA TO GET A CERTIFICATE

30 Marks will be allocated for Internal Assessment (Final Quiz- Mandatory) which will be available at the end of the course and 70 Marks will be allocated for end term proctored examination.

A minimum of 40% passing marks (i.e. at-least 12 marks in Internal Assessment (Final Quiz- Mandatory) & 28 Marks in external proctored examination) will be required for being eligible for SWAYAM Certificate.

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