| Unit 1 Definitions and Residential Status | |
| Basic Terms (Section. 2,3,4) Assessee, Assessment, Assessment Year, Annual Value, Business, Capital Assets, Income, Previous Year, Person, Transfer | VIEW |
| Determination of Residential Status of Individual | VIEW |
| Scope of Total Income (S.5) | VIEW |
| Unit 2 Heads of Income–I | |
| Salary (S. 15-17) | VIEW |
| Income from House Property (S. 22-27) | VIEW |
| Profit & Gain from Business and Profession (S. 28, 30,31,32, 35, 35D,36,37, 40, 40A and 43B) | VIEW |
| Unit 3 Heads of Income – II {Book} | |
| Capital Gain (S. 45, 48, 49, 50 and 54) | VIEW |
| Income from other sources (S.56- 59) | VIEW |
| Exclusions from Total Income (S.10) | VIEW |
| Unit 4 Deductions under Chapter VI A | |
| Deductions from Total Income S. 80C, 80CCC, 80D, 80DD, 80E, 80U, 80TTA | VIEW |
| Unit 5 Computation of Taxable Income of Individuals {Book} | |
| Computation of Total Income | VIEW |
| Taxable Income of Individuals | VIEW |