1
LESSON 1
BASIC CONCEPTS
STRUCTURE
1.0 Introduction
1.1 Objectives
1.2 Assessment Year
1.3 Previous Year
1.3.1 When income of previous year is not taxable in the immediately
following assessment year
1.3.2 Double role of financial year
1.4 Person
1.5 Assessee
1.6 Charging of Tax on Income
1.7...