Nirmala.

M
CBSMS
 Introduction
 Meaning
 Types of tax
 Direct tax
 Indirect tax
 Tax Evasion
 Tax avoidance
 Tax planning
 Assessee
 Assessment year
 Previous year
 Person
 Income
 GTI
 TI
 Income from salary
 Income from HP
 Income from Business and Profession
 Income from Capital gains
 Income from Other Sources
 Corporate tax
 Sales tax (CST )
 Excise duty
 Customs Duty
 Service tax
 Basic salary / BP
 DA
 CCA
 HRA
 Gratuity
 Pension
 Earned leave (EEL)
 80 C
 80CCC
 80CCD
 2008 -2009
 Upto Rs 1,45,000 - NIL
 Next on Rs 5,000 - 10%
 Next on Rs 1,00,000 - 20%
 2009-10
 Upto Rs 1,80,000 - NIL
 Next on Rs 1,20,000 - 10%
 Next on Rs 2,00,000 - 20%
 Balance – 30%
2008 -09
 Upto Rs 1,10,000 NIL
 Next Rs 40,000 10%
 Next Rs 1,00,000 20%
 Next Balance 30%
2009-2010
 Upto Rs 1,50,000 NIL
 Next Rs 1,50,000 10%
 Next Rs 2,00,000 20%
 Next Balance 30%
 2008 -2009
 Upto Rs 1,95,000 -NIL
 Next on Rs 55,000 -20%
 Next balance - 30%

 2009-2010
 Upto Rs 2,25,000 -NIL
 Next on Rs 75,000 -10%
 Next on Rs 2,00,000 -20%
 Balance - 30%
THANK YOU