a) Income of other Persons included in Assessee’s Total Income:
Remuneration of spouse, income from assets transferred to spouse and Son’s wife, income of minor.
b) Set off and Carry Forward of Losses:
Mode of set off and carry forward, inter source and inter head set off, carry forward and set off of losses u/s 71B, 72, 73, 74, 74A.
c) Deductions from Gross Total Income
Basic concepts, deductions u/s 80C, 80CCC, 80CCD, 80CCE, 80D, 80DD, 80DDB, 80E, 80G, 80GG, 80GGC, 80TTA, 80U
d) Rebate u/s 87A