Unit 1: Basic Concepts — Assessee, Assessment Year, Previous Year, Residential Status

Unit 2: Income from Salaries — Allowances, Perquisites, Deductions

Unit 3: Income from House Property — Annual Value, Deductions u/s 24

Unit 4: PGBP — Business Income, Deductions u/s 30–37

Unit 5: Capital Gains & Income from Other Sources

Unit 6: Tax Liability Computation & Filing Returns