S. No.

CONTENTS

Page No.

Summary of Topics Covered in Module-1

1.

Capital Gains

1 – 30

2.

Taxation of Gifts

31 – 38

Summary of Topics Covered in Module-2

3.

Profits and Gains of Business or Profession

39 – 81

Summary of Topics Covered in Module-3

4.

Deduction and Collection of Tax at Source

82 – 94

5.

Taxation of Dividends

95 – 101

6.

New Pension Scheme

102 – 102

7.

Taxation of Income on Units

103 – 104

8.

Dividend Stripping

105 – 106

9.

Bonus Stripping

107 – 108

10.

Taxability of Deep Discount Bonds

109 – 110

11.

Zero Coupon Bond

111 – 112

12.

Set-Off, or Carry Forward and Set-off of Losses

113 – 119

13.

Amalgamation & its tax Implications

120 – 124

14.

Demerger & its tax Implication

125 – 127

15.

Re-organization of Co-operative Banks

128 – 129

Summary of Topics Covered in Module-4

16.

Clubbing of Income

130 – 134

17.

Wealth Tax

135 – 156

18.

Deductions under Section 80-IA, 80-IAB, 80-AB, 80-IC, 80-ID and 80-IE

157 – 163

19.

Deduction under Section 10AA

164 – 166

Summary of Topics Covered in Module-5

20.

Taxation of AOPs & BOIs

167 – 169

21.

Taxation of Firms

170 – 175

22.

Taxation of Limited Liability Partnership

176 – 176

23.

Principle of Mutuality & Mutual Concerns

177 – 178

24.

Tonnage Taxation

179 – 182

25.

Taxation of Political Parties

183 – 183

26.

Taxation of Electoral Trust

184 – 184

27.

Minimum Alternate Tax

185 – 188

28.

Liquidation of Companies

189 – 189

29.

Hindu Undivided Family

190 – 191

30.

Taxation of Agricultural Income

192 – 193

31.

Taxation of Charitable / Religious Trusts

194 – 200

32.

Taxation of Foreign Company Branches

201 – 201

33.

Special Provision for Taxation of Film Producers & Film Distributors

202 – 202

34.

Alternate Minimum Tax on Limited Liability Partnership

203 – 204

35.

Taxation of Non-Residents and Foreign Companies

205 – 211

36.

Double taxation Avoidance Agreement

212 – 213

Summary of Topics Covered in Module-6

37.

Assessment Procedures

214 – 232

38.

Power to Call for Information and Conduct Survey and Issue Summons

233 – 235

39.

Search and Seizure

236 – 240

40.

Transfer Pricing

241 – 247

41.

Non Jurisdictional Area (NJA)

248 – 249

42.

Advance Ruling

250 – 252

43.

Annual Information Return

253 – 253

Summary of Topics Covered in Module-7

44.

Penalties & Prosecutions

254 – 266

45.

Appeals & Revision

267 – 279

46.

Certain Concepts

280 – 281

47.

Advance Tax

282 – 283

48.

Mandatory and Penal Interest under Sections 234A, 234B, 234C

284 – 286

49.

Assessee in Default

287 – 287

50.

Settlement Commission

288 – 293

51.

Other Amendments by Finance Act, 2011

294 – 294

52.

Miscellaneous Topics

295 – 295

53.

Income under the head Salary

296 – 297

Others

54.

Time Limits under Income tax Act

298 – 305

55.

Tax Planning, Tax Avoidance and Tax Evasion

306 – 307

56.

Important Cases to be Remembered

308 – 314

57.

Amendments at a Glance by Finance Act, 2011

315 – 322

58.

Latest in Judiciary, 2012

323 – 326

59.

Recent Circulars & Notifications

327 – 328