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B.Com final year Income Tax course following the new education policy. However, I can provide you with a general idea of the topics typically covered in an Income Tax course at the undergraduate level:

1. **Basic Concepts:** Introduction to income, assessment, taxpayer, etc.

2. **Residential Status and Scope of Total Income:** Determining residential status, income sources, and exclusions.

3. **Heads of Income:** Income classified into various heads such as salary, house property, business or profession, capital gains, and other sources.

4. **Clubbing of Income:** Including income of other entities like spouse or minor child for taxation.

5. **Deductions:** Various deductions available under the Income Tax Act.

6. **Tax Computation and Returns:** Calculating taxable income and filing income tax returns.

7. **Assessment Procedures:** Understanding the process of tax assessment and appeals.

8. **TDS and TCS:** Tax Deducted at Source and Tax Collected at Source.

9. **Advance Tax:** Provisions related to the payment of advance tax.

10. **Tax Planning:** Strategies for legally minimizing tax liability.

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Answer:

The syllabus of BCOM Final Year Income Tax includes the following topics:

1. Introduction to Income Tax: Laws, Rates, Exemptions, Deductions, and Taxable Income .

2. Assessment of Income: Computation of Total Income and Taxable Income.

3. Income from Salaries: Computation of Tax, Deductions, and Tax Computation.

4. Income from House Property: Computation of Tax, Deductions, and Tax Computation.

5. Income from Business and Profession: Computation of Tax, Deductions, and Tax Computation.

6. Income from Other Sources: Computation of Tax, Exemptions, Deductions, and Tax Computation.

7. Income from Capital Gains: Computation of Tax, Exemptions, Deductions, and Tax Computation.

8. Income from Other Assets: Computation of Tax, Exemptions, and Tax Computation.

9. Advance Tax: Meaning, Purpose, Computation, and Payments.

10. Refund of Income Tax: Conditions, Procedure, and Requirements.

11. General Provisions of Income Tax Act: Exemptions, Deductions, Taxability, and Exemption Certificates.

12. Tax Deductibility at Source: Types, Exemptions, and Deductions.

13. Tax Laws: Amendments, Modifications, and their Impact on the Income Tax Act.

14. Computerized Accounting: Basic Concept and Applications.

15. Ethics in Tax: Definition, Importance, and Relevance.

16. Future Topics: Updates in Direct Tax Legislation and Practice.

Note:

• A syllabus may vary from university to university, and this is just a general guideline. Please consult your university or college for the specific syllabus details.