Income Tax Syllabus & Subjects 2025: Semester-wise List, Top Colleges Syllabus PDF

Income Tax Law and Practice – Basic Concepts

The subject introduces students to the history and background of Indian Income Tax laws and gives an overview of the concepts of Income Tax.

The topics covered here include:

• Introduction to Income Tax

• Basic definitions

• Income Tax slabs

• Income Tax calculation

• Financial Year and Assessment Year

Advanced Accountancy

The subject helps students gain knowledge and understanding of advanced accounting principles and accounting practices that apply to all types of businesses, including partnerships and joint stocks.

The topics covered here include:

• Partnership Accounts

• Dissolution of firm

• Hire purchase and instalment purchase system

• Branch Accounts

• Department Accounts

Introduction to GST

During the course, the student grasps the basics of GST Laws and develops an understanding of its structure with an emphasis on GST Premise.

The topic covered here include:

• Historical background of GST

• Types of GST

• Levy and Collection of GST

• Exemption from GST

Fundamentals of Costing

The course is designed to equip students with the knowledge of cost estimation, cost presentation, and cost control, and to help them understand the different techniques for costing among others.

The topics covered here include:

• Cost accountancy and cost accounting

• Overheads, meaning and classification

• Operating Costing

• Pricing of material issues

Principles of Financial Management

This subject provides students with an understanding of the techniques of analysis and concepts of financial management. It also gives an overview of the principles of financial management.

The topics covered here include:

• Introduction to Financial Management

• Financial Decisions and Planning

• Working Capital

• Cost of capital and Leverage

• Capitalisation and Capital Structure

Advertising and Brand Management

The subject provides a basic understanding of the concepts of advertisement and brand management. It also discusses the strategies to adopt for an effective campaign.

The topics covered here include:

• General Understanding of Advertising

• Marketing Communication Programme

• Campaign Planning Process

• Media Strategy

• Advertising agency

Enterprise Resource Planning

Throughout this subject, students learn how information technology can integrate the functional departments within an organisation. The course also makes sure that students can implement ERP across the various stages, which will make them more adaptable to a modern business environment once they are employed.

The topics covered here include:

• Introduction to ERP

• ERP Implementation

• ERP and Related Technologies

• ERP – A Manufacturing Perspective

• Learning and Emerging Issues

Hospital Management

This subject equips students with an understanding of the different situations in hospital management. The content of the course generates interest in taking up higher focused learning as the professional scenario involves various organisational structures and sizes depending on the healthcare objectives.

The topics covered here include:

• Concept of Healthcare Delivery as a system

• Quality Assurance Finance Management

• Integrated Marketing Communication

Human Resource Management Concepts

This subject provides students with an overview of human resource management concepts. It also explains the need for human resource planning and job analysis.

The topics covered here include:

• Human Resource Management

• Recruitment process

• Theories of motivation

• Performance appraisal

1

Accountancy

Accountancy

The subject provides a basic understanding of accountancy, principles of accounting, their application and practices. It also provides an overview of the process of recording financial transactions.

The topics covered here include:

• Trial Balance

• Bank Reconciliation Statement (BRS)

• Depreciation

• Consignment Accounts

• Capital and Revenue Accounts

2

Banking

Banking

This subject helps students to gain an understanding of the Indian banking system. It also explains the functions of various types of banks and their working.

The topics covered here include:

• Origin and Development of banking in India

• Central banking vs Commercial banking

• Regional Rural Banks

• Credit cards and debit cards

• Operation of various bank accounts

3

Income Tax Law and Practice – Heads of Income

Income Tax Law and Practice – Heads of Income

This subject explains the various heads of income and how to identify and calculate income for each head. There are five heads of income under the Indian Income Tax Act.

The topics covered here are:

• Income from Salary

• Capital Gains

• Income from Business and Profession

• Income from House Property

• Income from other sources

4

Company Law and Secretarial Practice

Company Law and Secretarial Practice

The course provides a basic understanding of the provisions of the Companies Act, 2013, and the duties and responsibilities of a Company Secretary in a company.

The topics covered here include:

• Introduction to Company

• Documents of Incorporation

• Raising of capital

• Company meetings

• Winding up of companies

5

Management Accounting

Management Accounting

The course provides students with the ability to apply various tools and techniques for management to help them make better decisions.

The topics covered here include:

• Introduction to Management Accounting

• Marginal Cost

• Ratio Analysis

• Budget and Budgetary Control

6

Auditing – Principles and Practices

Auditing – Principles and Practices

This course provides students with an understanding of auditing principles and the auditing process in India. It also gives them an overview of the auditing standards.

The topics covered here include:

• Origin and meaning of Auditing

• Internal Check

• Vouching

• Verification and Valuation

• Cost Audit

Certificate Course on GST

• Definition and Concept under GST

• Time and Place of Supply

• Input Tax Credit

• Payment and Refund

• Assessments, Offences, and Penalties

The ICAI has introduced the Certificate Course on GST to enable its members to understand the details of this new tax law.

It aims to enhance the members' knowledge in the field in a systematic manner and enhance problem-solving skills for decision making.

Advanced Certificate Course on GST

• Type and Time of Supply

• Place of Supply

• Classification & HSN and SAC Valuation Rule

• Analysis of Annual Return

• Bill of supply

The course aims to allow members to gain in-depth insights on certain confusing provisions of GST and helps them to understand the concept of GST procedural law.

It also equips its members to face ambiguity and anomalies in the GST law while in employment or while serving the client.

Certificate Course on TDS (Direct Taxation)

• Basics of TDS

• Duties and responsibility for deducting tax at source

• Different types of payments

• TDS for Non-Residents

The course introduces Tax Deduction at Source and duties and responsibilities for deducting TDS.

It also discusses different types of payments in detail on which TDS has to be deducted along with amendments and case law.

Certificate Course on Return Filing (Income Tax)

• Basics of Income Tax Return Filing

• Types of ITRs

• Timeline for filing ITR

• Recent Amendments in Filing of Returns

The objective of this online course is to provide participants with a thorough understanding of how to analyse all forms of ITR forms along with the overview of ITR forms and e-filing.

The course is designed comprehensively to give participants an understanding of the discussion topics.

Advanced Course On GST Audit And Assessment Procedure

• Theoretical and Practical Approach of GSTR 9 and GSTR 9C

• Information required for GSTR 9

• Proper maintenance of Accounts and Records

• Approach of GST Assessment

• Special Audit

The course provides in-depth knowledge of the procedure followed for Audit and Assessment under the GST Law.

It also discusses the duties and responsibilities of the assessee and auditor during assessment

Income Tax Law and Practice – Basic Concepts

Students Guide to Income Tax

Dr. Vinod K. Singhania

Introduction to GST

Indirect Taxes Law and Practice

V. S. Datey

Auditing – Principles and Practices

Principles and Practice of Auditing

R. G. Saxena

Company Law and Secretarial Practice

Corporate Laws and Secretarial Practice

N.D. Kapoor

Fundamentals of Costing

Cost Accounting

K. M. Vineeth and K. R. Shabu