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Best Income Tax Theory Notes – 6th Sem B.Com (MGU) | Download Free PDF

Get the most comprehensive and exam-focused Income Tax Theory notes for Mahatma Gandhi University (MGU) B.Com 6th Semester – FREE to download! These notes cover all essential topics, including:

✅ Capital Gains – Computation, exemptions, and taxation of capital assets
✅ Income from Other Sources – Interest, dividends, gifts, and winnings
✅ Clubbing of Income – Tax implications of income aggregation
✅ Set-off & Carry Forward of Losses – Adjusting losses effectively
✅ Deductions under Chapter VI-A – Maximize your tax savings
✅ Assessment of Individuals – Computation and filing process
✅ Income Tax Authorities & Procedures – TDS, e-filing, and compliance

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