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Syllabus
Ref Contents^ Level^ Learning Outcome^
50, 51, 52, 53, 68) LO4.1.2: Describe other definitions covered
under relevant sections
LO4.1.3: Understand and apply definitions
on simple scenarios.
2 Chapter II – Charge of tax
(excluding section 4B, 5A, 7,
7A)2 LO4.2.1: Explain the chargeability of tax with
simple examples.3 Chapter III – Tax on Taxable
income (Excluding Section
29A, 30 and 31 , 36, 49, 57A,
59AA, 59B, 65C, 65D and
65E)2 LO4.3.1: Understand the concepts of
Income, total income & taxable income with
heads of income
LO 4.3.2: Understand and compute taxable
income and tax thereon relating to salary,
income from property, income from
business, capital gain, dividend, profit on
debt, ground rent, rent from sub-lease,
income from provision of amenities, utilities
or any other services connected with rented
building and consideration for vacating the
possession of building
LO 4.3.3: Explain different exemption and
tax concession for income including 2nd
schedule exemptions
LO 4.3.4: Comprehend and apply the
concepts of set-off and carry forward of
losses for different heads of income
LO 4.3.5 Understand and compute
deductible allowances and tax credits
available to tax payers.
4 Chapter IV – (Part I, II and III)- Common rules (Excluding
Sections 78 and 79)
1 LO4.4.1: Understand and apply on simple
scenarios provisions for income of joint
owner, apportionment of deductions, fair
market value and receipt of income
LO4.4.2: Explain using simple examples the
provisions relating to tax year LO4.4.3:
Explain with simple examples the provisions
relating to disposal and acquisition of
assets, cost and consideration received.
5 Chapter V Part I – Central
concepts2 LO4.5.1: Describe with simple examples the
meaning of persons, resident and non-
resident persons and associates.
6 Chapter V Part II Div I and II –
Individuals2 LO4.6.1: Describe with simple examples the
principles of taxation of individuals.
7 Chapter V Part III and Part VA- Association of persons
2 LO4.7.1: Describe with simple examples the
principles of taxation of association of
persons and computational aspects of AoP
and its members.
8 Chapter VII Part II – Taxation
of foreign-source income of
residents2 LO4.8.1: Understand the applicability of tax
on foreign salary income, credit against
foreign tax and treatment of foreign loss of a
resident in simple scenarios.
9 Chapter IX Minimum Tax
(Section113)LO 4.9.1 : Understand the provisions
relating to Minimum Tax
LO 4.9.2 : Calculate Minimum Tax