Module 3
| Chapter 14 | (a): Returns of Income |
| (b): PAN & Aadhar | |
| (c): Updated Return | |
| Chapter 15 | (a): Pre assessment |
| (b): Assessments | |
| (c): Income Tax Authorities | |
| (d): Pre assessment | |
| (e): Search & Seizure | |
| (f): Re-Assessments | |
| (g): Rectification of mistake | |
| Chapter 16 | (a): Appeals & Revisions [Sec 246A to 250 – Jt. CIT(A) & CIT(A)] |
| (b): Appeals & Revisions [Sec 254 – ITAT] | |
| (c): Appeals & Revisions [Appeal to HC & SC] | |
| (d): Appeals & Revisions [Sec 263 & 264] | |
| (e): Time periods [Sec 153] | |
| Chapter 17 | (a): Dispute Resolution Committee |
| (b): Tax Audit | |
| (c): Black Money Act | |
| (d): Business Trusts | |
| (e): Salary | |
| (f): Penalties & Prosecution | |
| (g): Advance Tax & Interest | |
| (h): Refund and Recoveries | |
| (i): House Property | |
| (j): Special Economic Zone | |
| (k): Liquidation | |
| (l): Provisions for Bad Debts for Banks | |
| (m): Investment Funds | |
| (n): Sec 14A | |
| (o): Tax free Interest & Bonus Stripping | |
| Chapter 18 | (a): Holding & Subsidiary |
| (b): Reduction of share capital | |
| (c): Liquidation | |
| (d): Firm/Proprietporship to Company | |
| (e): Amalgamation | |
| (f): Reduction of share capital | |
| (g): Company to LLP |


