...CFPCM Certification This reference material is not for sale but for internal circulation only MODULE OUTLINE PART I INTRODUCTION SCOPE OF TOTAL INCOME AND RESIDENTIAL STATUS INCOME EXEMPT FROM TAX PART II INCOME FROM SALARIES INCOME FROM HOUSE PROPERTY CAPITAL GAINS PROFITS AND GAINS OF BUSINESS AND PROFESSION INCOME FROM OTHER SOURCES TAX COMPUTATIONS PART III INTRODUCTION TO TAX PLANNING & TAX RELIEF TAX MANAGEMENT TECHNIQUES TAX COMPLIANCE MATTERS PART IV ESTATE PLANNING Detail Contents PART 1 CHAPTER 1 INTRODUCTION 1. Income Tax Mechanism in India 2. Basic concepts 1. Person 2. Assessee 3. Assessment year 4. Previous year 5. Rates of Tax 6. Accounting Method 7. Capital and Revenue Receipts 8. Income 9. Casual Income 3. Permanent account number CHAPTER 2 SCOPE OF TOTAL INCOME AND RESIDENTIAL STATUS 1. Definition of total income 2. Residential Status 3. Importance of residential status 4. Basic rule for determining residential status 1. Individual 2. HUF 3. Firms and association of person 4. Company 5. Every other person 5. Scope of income as per residential status 1. Resident 2. Not ordinarily resident 3. Non resident 6. Various kinds of income 1. Income received in India 2. Income deemed to be received in India 3. Income accruing or arising in India 4....
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...A abandon s.n. 1. {de drepturî) (dr.) desertion/renunciation of rights 2. (a/ navei, al încărcăturiî) (mar.) abandonment 3. (retragerea dintr-o operaţiune cu primâ contra cedării unei prime) {bur.) abandon ~ pe mare rea - abandon in heavy sea abandona v.t. 1. (drepttiri, pretenţii) to relinquish, to waive 2. (nava, încarcătura etc.) to abandon, to leave abandonare s.f. 1. (de drepturi, pretenţii) relinquishment 2. abandonment, abandoning ~ a navei - (de întregul echipqf, când nava nu mai poate fi salvaîa) abandonment of ship ~ a postului - dereliction ofduty ~ a produsului - (a prodncerii şi a comercializăru acestuia) product abandonment/elimination ~ a unui bun - (asig. mar.) dereliction abandonat adj. {asig. mar.) abandoned, derelict ~ temporar - temporarily abandoned abata v.t. (a exploata un zâcâmdnî} to work abataj s.f. 1. (loc) coal-face. stope, workings 2. (acţiune') mining. cutting, hewing 3. (al arborilor) felling 4. (al vitelor) slaughter abate v.t. 1. (din drnm) to turn oft7 aside/away, to divert, to deviate: to sheer, to v.'ander, 10 escape 2. (mar.} to steer off 3. (a/'boti) to fcll v.r. {de la} (dr.) to iniriiige, to vioîaie, to transgress abatere s.f. 1. tuming off/away, diverting, deviation 2. (dr.) infringe-ment, violation, transgression; trespass(ing) 3. {de la regulă) exception ~ de la datorie - breach ofduty ~ din drum - (niar.) deviation ~ disciplinară - misbehaviour, infraction ofdiscipline ~ medie - mean deviation ~ standard (concept statistic care indicâ...
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...DEPARTMENT OF THE ARMY FIELD MANUAL FM 27-10 THE LAW OF LAND WARFARE This copy is a reprint which includes current pages from Change 1. DEPARTMENT OF THE ARMY - JULY 1956 *FM 27-10 FIELD MANUAL No. 27-10 DEPARTMENT OF THE ARMY WASHINGTON 25, D. C., 18 July 1956 THE LAW OF LAND WARFARE DISTRIBUTION RESTRICTION: Approved for public release; distribution is unlimited. P This manual supersedes FM 27-10, 1 October 1940, including C 1, 15 November 1944. 1 2 FM 27-10 C1 CHANGE No. 1 HEADQUARTERS DEPARTMENT OF THE ARMY WASHINGTON, D. C., 15 July 1976 THE LAW OF LAND WARFARE FM 27-10, 18 July 1956, is changed as follows: Page 5. Paragraph 5 a (13) is added: (13) Geneva protocol for the Prohibition of the Use in War of Asphyxiating, Poisonous, or Other Gases, and of Bacteriological Methods of Warfare of 17 June 1925 (T. I.A .S. —), cited herein as Geneva Protocol of 1925. Page 18. Paragraph 37 b is superseded as follows: b. Discussion of Rule. The foregoing rule prohibits the use in war of poison or poisoned weapons against human beings. Restrictions on the use of herbicides as well as treaty provisions concerning chemical and bacteriological warfare are discussed in paragraph 38. Page 18. Paragraph 38 is superseded as follows: 38. Chemical and Bacteriological Warfare a. Treat Provision. Whereas the use in war of asphyxiating, poisonous or other gases, and of all analogous liquids, materials or devices, has been justly condemned by the general opinion...
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