BBA306 Income Tax Law and Practice UNIT-1 Income Agriculture Income Casual Income Assessment Year, Previous Year Gross Total Income, Total Income Person Tax Evasion, Tax Avoidance, Tax Planning UNIT-2 Scope of Total Income Residence & Tax Liability Income which does not form part of Total Income UNIT-3 Income from Salaries Income from House Properties UNIT-4 Profits and Gains of Business or Professions, Including Provision relating to Specifics Business Capitals Gains Income from Other Sources UNIT-5 Set Off & Carry Forward of losses Deduction from Total Gross Income Deemed Income Aggregation of Income