Basic Concepts • Residence and Scope of Total Income • Salaries • Income from House Property • Profits and Gains of Business or Profession • Capital Gain • Income from Other Sources • Income of other person included in assessee total income • Aggregation of Income and Set off and Carry forward of losses • Deduction from Total Income • Advance Tax, TDS and TCS • Provisions for filing Return of Income and Self Assessment • Income Tax Liability - Computation and Optimisation