1. Basic Concepts
2. Residence & Scope of Total Income
3. Income from Salary
4. Income from House Property
5. Profit and Gain from Business or Profession
6. Capital Gain
7. Income from other sources
8. Income of other persons included in Assessee’s Total Income
9. Aggregation of Income, Set-Off and Carry Forward of Losses
10. Deductions from Gross Total Income
11. Advance Tax, Tax Deducted at Source (TDS) & Tax Collection at Source
12. Provisions for Filing return of Income and Self Assessment
13. Income Tax Liability Computation and Optimisation [Total Income Tax liability]1.