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Assessment of Companies.pptx
- 2. Computation of Gross Total Income of a company
- 4. • Scheme of taxing business income of companies, • a) Residential status of a company • Sec.2(26)Indian company Co. • (registered under the companies act of India • Always resident in India • Foreign company sec. 2(23A) • (not registered under the companies act of India) • Part of mgt. and control is in India • If whole of its Mgt. and control is out side India
- 5. • Computation of Gross Total Income of a company • 1.Income under the head of “House property” • 2.Income under the head of “profit and gain of business or profession” • 3.Income under the head of “Capital Gain” • 4.Income under the head of “Income from other sources”
- 6. • Computation of Gross Total Income of a company • 1.Income under the head of “House property” • 2.Income under the head of “profit and gain of business or profession” • 3.Income under the head of “Capital Gain” • 4.Income under the head of “Income from other sources”
- 7. Computation of Gross Total Income of a company
- 9. • Scheme of taxing business income of companies, • a) Residential status of a company • Sec.2(26)Indian company Co. • (registered under the companies act of India • Always resident in India • Foreign company sec. 2(23A) • (not registered under the companies act of India) • Part of mgt. and control is in India • If whole of its Mgt. and control is out side India
- 10. • Computation of Gross Total Income of a company • 1.Income under the head of “House property” • 2.Income under the head of “profit and gain of business or profession” • 3.Income under the head of “Capital Gain” • 4.Income under the head of “Income from other sources”
- 11. • Computation of Gross Total Income of a company • 1.Income under the head of “House property” • 2.Income under the head of “profit and gain of business or profession” • 3.Income under the head of “Capital Gain” • 4.Income under the head of “Income from other sources”