This document provides an overview of income tax concepts including heads of income, income tax slabs, and types of returns. It discusses the main heads of income which are salary, house property, capital gains, business/profession, and other sources. It also outlines the income tax slab rates for assessment years 2011-2012 and 2012-2013, noting an additional cess was added in all cases for the later year. Finally, it lists the main types of income tax returns that can be filed.