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Direct Taxation | CMA Inter/Final | Paper 7 | Basic Concepts
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Paper 7 - Direct Taxation
Study Note 1
Basic Concepts
Topics discussed in this video:
1. Introduction
2. Direct Taxation & Indirect Taxation
3. Constitutional Validity of Taxes
4. Administration of Tax Laws
5. Sources of Income Tax Laws in India
6. Basic principles for charging Income Tax (Sec. 4)
7. Assessment Year
8. Previous Year
9. Assessee [Sec. 2(7)]
10. Person [Sec. 2(31) ]
Happy Study :)
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Direct Tax CMA inter CMA junction Cmafinal Dt classes CMA Inter DT class CMA junction dt class Basic concept Paper 7 cma inter cma Inter
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