Business Taxation

BBA · Semester 4 — Income tax basics, heads of income, tax computation for individuals and an introduction to GST.

6 महीनेअवधि 1Subject 5Chapters ऑनलाइनTests & result

Your roadmap · आपका रोडमैप

  1. 1
    Admission & first meetingप्रवेश और पहली मुलाकात

    Enquire at your nearest NDSS centre, meet the teacher, fix the batch time and get your study material.

  2. 2
    Part 1 of the syllabusपाठ्यक्रम भाग 1

    Unit-wise coaching with notes and doubt classes.

    Unit 1: Basic ConceptsUnit 2: Salary and House PropertyUnit 3: Business, Capital Gains and Other Sources
  3. 3
    Part 2 of the syllabusपाठ्यक्रम भाग 2

    Unit-wise coaching with notes and doubt classes.

    Unit 4: Deductions and Computation of TaxUnit 5: Goods and Services Tax
  4. 4
    Unit tests & assignmentsयूनिट टेस्ट

    Regular tests in the university / board pattern.

  5. 5
    Semester 4 exam (university / board)विश्वविद्यालय / बोर्ड परीक्षा

    Previous papers and full revision before the exam.

  6. 6
    Online tests & resultऑनलाइन टेस्ट और रिज़ल्ट

    Take the tests online; your marks and result show in your student login and at the centre.

सिलेबस · पाठ्यक्रम

1 subject · 5 chapters · 23 topics

01Unit 1: Basic Concepts 5 टॉपिक
  1. Income-tax Act 1961 and the new Income-tax Act 2025 (tax year concept)
  2. Person, assessee, income and heads of income
  3. Previous year, assessment year and tax year
  4. Residential status of an individual
  5. Exempt incomes (introduction)
02Unit 2: Salary and House Property 4 टॉपिक
  1. Salary: allowances, perquisites and standard deduction
  2. Retirement benefits (introduction)
  3. House property: gross and net annual value
  4. Standard deduction and interest on housing loan
03Unit 3: Business, Capital Gains and Other Sources 4 टॉपिक
  1. Profits and gains of business or profession: basic computation
  2. Short-term and long-term capital assets
  3. Computation of capital gains
  4. Income from other sources: interest, dividends, lottery winnings
04Unit 4: Deductions and Computation of Tax 5 टॉपिक
  1. Gross total income and deductions (80C, 80D under the old regime)
  2. Old regime and new regime slab rates
  3. Rebate, surcharge and health and education cess
  4. Computation of tax for an individual
  5. PAN, TDS and filing of return (introduction)
05Unit 5: Goods and Services Tax 5 टॉपिक
  1. Concept and need of GST
  2. CGST, SGST / UTGST and IGST
  3. Registration and threshold limits
  4. Input tax credit
  5. GST returns (introduction)

About this course

आप यह कर पाएँगे

  • Explain basic concepts of income tax: person, assessee, previous year / tax year and residential status
  • Compute income under the heads salary and house property
  • Explain business income, capital gains and income from other sources
  • Compute total income and tax liability of an individual under the old and new regimes
  • Explain the structure of GST, registration and the CGST / SGST / IGST mechanism

यह किसके लिए है

  • BBA students of Semester 4 in UP state universities and affiliated colleges (Lucknow University pattern)
  • Students who want to file simple income tax returns or work as tax assistants

आपको क्या चाहिए

  • Financial Accounting (Semester 1)
  • A simple calculator
Online tests & result Practice and unit tests online; marks and result show in your student login and at the centre. Student login →

सवाल

Which syllabus does the course follow?

The common UP state university BBA syllabus for Business Taxation (Semester 4, Lucknow University pattern). The centre follows the student's own university syllabus (Lucknow University, MGKVP, VBSPU, CSJMU or any other) where it differs.

How are classes conducted?

Unit-wise lectures with examples from Indian business, short notes, numerical practice where needed and MCQ tests.

Which tax year and law is taught?

The paper is taught for the assessment / tax year prescribed by the university; changes made by the Income-tax Act 2025 (in force from 1 April 2026) and the latest Finance Act are explained in class.

Are previous year questions covered?

Yes, previous university questions are solved unit-wise before the semester examination.

Download the syllabus (PDF)

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