Kannada 
PART A - TAXATION [50 MARKS]
1. Basic Concepts:
(a) Income-tax law: An introduction
(b) Significant concepts in income-tax law, including person, assessee, previous year, assessment year, income, agricultural income
(c) Basis of Charge
(d) Procedure for computation of total income and tax payable in case of individuals
2. Residential status and scope of total income:
(a) Residential status
(b) Scope of total income
3. Heads of income and the provisions governing computation of income under different heads:
(a) Salaries
(b) Income from house property
(c) Profits and gains of business or profession Capital gains
(d) Income from other sources
4. Provisions relating to clubbing of income, set-off or carry forward and set-off of losses, deductions from gross total income.
5. Advance Tax, Tax deduction at source and tax collection at source.
6. Provisions for filing return of income and self-assessment.
7. Computation of total income and income-tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimize tax liability.
