Syllabus of Income Tax Officer

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Syllabus of Income Tax Officer

Paper I : Income Tax Law & Computation
(Objective Type without books)

(150 multiple choice questions of one marks each ; ¼ mark to be deducted for every incorrect attempt)
(A) Income Tax
[140 Marks]
Income Tax Act, 1961 as amended from time to time along with relevant Rules, with an indepth
understanding of the following chapters:
a. Chapter VI -
b. Chapter XIII -
c. Chapter XVII - Read with 2nd and 3rd schedules.
d. Chapter XXI
The paper will also contain objective type questions on practical application of Income Tax Act in dealing
with assessments like total assessable income, calculation of taxes etc. The paper will also test knowledge of
candidates regarding work relating to enquiry and surveys, tax evasion petitions, prosecutions, investigations
and collection of information for CIB detailed in the Manual of Office Procedure, being some of function of
Inspectors of Income Tax.
(B) Wealth Tax
[10 Marks]
Wealth Tax Act, 1957, as amended from time to time along with relevant Rules.
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Paper II : BOOK – KEEPNG
(Objective Type without books)

Duration : 2 hours Max. Marks : 100

(100 multiple choice questions of one marks each ; ¼ mark to be deducted for every incorrect attempt)
1. Fundamentals:
i. Definition of Accounting
ii. Functions of Accounting
iii. Necessity of Accounting
2. Accounting Principles
i. Concepts & Conventions
ii. Cash and Mercantile Systems
3. Fundamentals of Double Entry System – General Principles.
4. Accounting Cycle or Process – Journalisation and Ledgerisation. Recording transaction in
subsidiary books – Posting of Ledger
5. Accounting of Bank transactions, bill transactions, preparation of bank reconciliation statements.
6. Capital and Revenue expenditure, receipts and payments and income and expenditure accounts
7. Preparation of Trial Balance, Errors disclosed by Trial Balance and errors not disclosed by Trial
Balance – rectification of errors
8. Preparation of final accounts i.e. manufacturing, trading and profit and loss accounts and balance
sheet.

Books Recommended
1. Financial Accounting : R.L. Gupta
V.K. Gupta
(Sultan Chand & Sons)
2. Advance Accounts : M.C. Shukla
T.S. Grewal
(S. Chand & Company Ltd.)

PAPER – III : ALLIED LAWS
(Objective type without books)

Duration : 2 hours Max. Marks : 100

(100 multiple choice questions of one marks each ; ¼ mark to be deducted for every incorrect attempt)
1. Transfer of Property Act
Chapter-II (Ss. 5 to 11,44 to 53A)
Chapter-III,
Chapter-IV (Ss. 58,59A,69,73,100, 102, 103)
Chapter-V (Ss. 105 to 108)
Chapter-VII
Chapter VIII (Sec. 130)
2. Indian Registration Act 1908 (XVI of 1908)
Sections 16, 17, 18, 40 to 47 and 60.
3. Court fees Act, 1870 (VII of 1870)
Chapter III A – Sections 19-G, 19-H & 19-I.
4. Indian Stamp Act, 1889 (IIA of 1889)
Chapter I – Sections 2 clauses (10), (12), (14), (15), (21), (23) and (24).
5. Indian Succession Act, 1925 (XXXIX of 1925)
Part I – Definitions – Section 2.
Part II – Domicile –Section 4, 11, 14 and 19.
Part V – Intestate Succession –
Chapter I – Section 29-30.
Chapter II – Section 32, 33 and 34.
Part VI – Testamentary Succession –
Chapter – I – Sec. 57-58
Chapter – II – Sec. 59-62
Chapter – III – Sec. 63-64
Chapter – V - Sec. 67, 69 and 70
Chapter X – Sec. 124-125
Chapter – XXIII – Sec. 191
Part VIII – Sections 211-216
Part IX – Chapter I
Chapter IV – Sec. 273, 276, 278, 291, 294 & 297
Chapter V – Sec. 302, 304
Chapter VI
Chapter VII
Part X – Sec. 372, 373
Allied Laws contd. on next page
SYLLABUS FOR INCOME TAX INSPECTORS EXAMINATION AS PER NEW DE RULES 2009

6. Indian Trusts Act :
Chapter I – Sec. 3
Chapter II – Sec. 4-6
Chapter III – Sec. 11, 19, 20, 20A and 23
Chapter VI – Sec. 58, 64 and 67
Chapter VIII – Sec. 78
Chapter IX – Sec. 81, 85 and 88
7. Hindu Law : Mullah’s Hindu Law
Chapter XVIII – (Gifts)
Chapter XIX – (Wills)
Chapter XII – Co-parceners and Co-parcenary property – Mitakshara Law
8. Civil Procedure Code
(a) Order V – Issue and service of summons
(b) OrderXVI – Summoning & attendance of withnesses
(c) Sec. 60 to 63 read with order XXI
(d) Order XIX – Affidavits
(e) Order XXVI - Commissions - Rules 1 to 18 only
(f) Order XLVII – Review
9. Right to Information Act
Section – 2,3,4,6,7,8,9,10,11

Paper IV : Office Procedure (Income-tax)
(Objective Type without books)

Duration : 2 hours Max. Marks : 100

(100 multiple choice questions of one marks each ; ¼ mark to be deducted for every incorrect attempt)
(i) Registers prescribed for an Income Tax Office, their use purposes.
(ii) Procedure regarding issue of notices, including summons, under different sections of the Income
Tax Act, 1961
(iii) In-depth understanding of procedures of collection and Recovery of Taxes under the Income Tax
Act, 1961
(iv) Procedure regarding granting of refunds.
(v) Periodical statistical reports.
(vi) Expenditure and Revenue Budget.
(vii) In-depth understanding of procedures of search & seizure & survey under the Income Tax Act.
(viii) Procedure regarding A appeals and Revision.
(ix) Internal Audit & Revenue Audit.
(x) Central action plan & scrutiny guidelines issued by the CBDT from time to time relevant to the
financial year immediately preceding the financial year in which the examination is being
conducted.
(xi) Procedure for reopening assessments under the Income Tax Act. And Wealth Tax Act.
(xii) Time limitations for finalization if assessments and penalty proceedings under the Income Tax Act
and wealth Act.
(xiii) Procedure regarding write-off of Taxes.
(100 Marks)

Paper No. V : HINDI
(Subjective type )

Duration : 1 hours Max. Marks : 50

This will consist of Translation of a set passage of 500 words from English to Hindi.

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