Your roadmap · आपका रोडमैप
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Admission & first meetingप्रवेश और पहली मुलाकातEnquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.
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Part 1 of the syllabusपाठ्यक्रम भाग 1Unit-wise coaching with notes and doubt classes.
Unit 1: Basic ConceptsUnit 2: Residential Status and Incidence of TaxUnit 3: Salaries and House Property
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Business Income, Capital Gains and Other SourcesUnit 5: Total Income and Tax Liability
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 4 exam (university / board)विश्वविद्यालय / बोर्ड परीक्षाPrevious papers and full revision before the exam.
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Online tests & resultऑनलाइन टेस्ट और रिज़ल्टTake the tests online; your marks and result show in your student login and at the centre.
Syllabus · पाठ्यक्रम
1 subject · 5 chapters · 23 topics
01Unit 1: Basic Concepts
5 topics+
- Important definitions: income, person, assessee
- Previous year / tax year and assessment year
- Agricultural income
- Exempted incomes
- Gross total income and total income
02Unit 2: Residential Status and Incidence of Tax
4 topics+
- Residential status of an individual
- Resident and ordinarily resident, not ordinarily resident, non-resident
- Residential status of HUF, firm and company
- Scope of total income
03Unit 3: Salaries and House Property
5 topics+
- Basic salary, allowances and HRA
- Perquisites and retirement benefits
- Standard deduction
- Annual value of house property
- Deductions: 30% standard deduction and interest on loan
04Unit 4: Business Income, Capital Gains and Other Sources
4 topics+
- Profits and gains of business or profession: basic computation
- Depreciation
- Short-term and long-term capital gains
- Income from other sources
05Unit 5: Total Income and Tax Liability
5 topics+
- Clubbing and set-off of losses
- Deductions: 80C, 80D and others
- Old and new tax regimes
- Rebate, surcharge and health and education cess
- TDS, advance tax and filing of returns
About this course
You will be able to
- Explain basic concepts such as person, assessee, agricultural income and gross total income
- Determine the residential status of an individual and the scope of total income
- Compute income from salaries and income from house property
- Explain business income, capital gains and income from other sources
- Compute total income and tax liability under the old and new regimes and know TDS, advance tax and return filing
Who it is for
- B.Com students (General and Accounting & Taxation streams) of Semester 4 under the UP State Universities NEP 2020 syllabus
- Students who want to work in tax consultancy or file their family's income tax returns
What you need
- Financial Accounting basics; comfort with percentages
Online tests & result
Practice and unit tests online; marks and result show in your student login and at the centre.
Student login →
Questions
Which Act and year are taught?
Tax law changes every year. The Income-tax Act 2025 replaces the 1961 Act from 1 April 2026; we teach the Act, rates and assessment year prescribed by your university for your exam.
Will I learn to file returns?
We explain the ITR forms and the e-filing process; computation of income is practised in detail as it carries most marks.
Which syllabus does the course follow?
It follows the UP State Universities NEP 2020 common minimum syllabus for B.Com. Where your own university's syllabus differs, the centre teaches as per your university syllabus and papers.
