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 Concepts of Income TaxUnit 2: Heads of IncomeUnit 3: Total Income & Tax Liability
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Part 2 of the syllabusपाठ्यक्रम भाग 2Unit-wise coaching with notes and doubt classes.
Unit 4: Corporate TaxationUnit 5: Goods and Services Tax (GST)
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Unit tests & assignmentsयूनिट टेस्टRegular tests in the university / board pattern.
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Semester 3 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 · 28 topics
01Unit 1: Basic Concepts of Income Tax
6 topics+
- Income-tax Act and Finance Act; Income-tax Act, 2025 in force from 1 April 2026
- Person, assessee, income, previous year / tax year
- Residential status of individuals and companies
- Scope of total income
- Exempt incomes
- Old and new tax regimes
02Unit 2: Heads of Income
6 topics+
- Income from salaries: allowances and perquisites
- Income from house property: annual value, standard deduction
- Profits and gains of business or profession
- Depreciation (block of assets)
- Capital gains: short-term and long-term
- Income from other sources
03Unit 3: Total Income & Tax Liability
6 topics+
- Clubbing and set-off and carry forward of losses
- Deductions under Chapter VI-A (80C, 80D and others)
- Computation of total income and tax for individuals
- Rebate, surcharge and health and education cess
- TDS, TCS and advance tax
- Filing of returns
04Unit 4: Corporate Taxation
4 topics+
- Tax rates for domestic companies, concessional regimes
- Minimum Alternate Tax (MAT)
- Tax on dividends in the hands of shareholders
- Tax issues in business decisions: make or buy, lease or buy
05Unit 5: Goods and Services Tax (GST)
6 topics+
- Concept and need of GST; 101st Constitutional Amendment
- CGST, SGST / UTGST and IGST
- Supply, time and place of supply
- Input tax credit
- Registration, composition scheme and returns
- GST Council and e-way bill
About this course
You will be able to
- Explain the basic concepts of income tax: person, assessee, residential status and heads of income
- Compute income under salaries, house property, business / profession, capital gains and other sources at an introductory level
- Compute total income after deductions and compare the old and new tax regimes
- Explain the taxation of companies, MAT and TDS / advance tax basics
- Explain the structure of GST: CGST, SGST, IGST, input tax credit and registration
- Use tax considerations in simple business decisions
Who it is for
- MBA students of Semester 3 (AKTU) - Finance, Human Resource, Marketing specialisations
- Students who want to understand tax for finance, accounts or entrepreneurship roles
What you need
- Completion of MBA Semester 1 and 2 (financial accounting basics)
- Basic arithmetic and 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 syllabus is followed?
The AKTU (Dr. A.P.J. Abdul Kalam Technical University, Lucknow) MBA syllabus of Business Taxation (Semester 3). If your own university's syllabus differs, the centre follows your university syllabus and units.
Which tax law is taught after the new Income-tax Act?
Concepts are taught as per the syllabus and the law applicable to your exam year; changes under the Income-tax Act, 2025 are explained alongside the older section numbers.
How will I be tested?
Unit-wise MCQ tests and a final paper at semester level, plus practice on short and long answer questions from previous university papers.
