- Certificate of completion - Free
- Reed Courses Certificate of Completion - Free
Income Tax (India) - Rules, Regulations, Processes
Uplatz
Self-paced videos, Lifetime access, Study material, Certification prep, Technical support, Course Completion Certificate
Summary
Overview
Certificates
Certificate of completion
Digital certificate - Included
Course Completion Certificate by Uplatz
Reed Courses Certificate of Completion
Digital certificate - Included
Will be downloadable when all lectures have been completed.
Curriculum
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INCOME TAXABLE UNDER THE HEAD OF SALARY 18:29:47
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INCOME TAXABLE UNDER THE HEAD HOUSE PROPERTY 8:41:08
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BASIS CONCEPTS OF INCOME TAX 8:50:33
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DEDUCTION UNDER CHAPTER VI A 20:39:38
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INCOME TAXABLE UNDER THE HEAD INCOME FROM OTHER SOURCES 7:52:00
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CAPITAL GAIN 26:28:55
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LIABILITY IN SPECIAL CASES 5:35:36
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AGGREGATION OF INCOME 2:44:03
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INCOME OF OTHER PERSON 3:05:17
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RESIDENTIAL STATUS 2:25:09
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PROFITS AND GAINS OF BUSINESS OR PROFESSION 31:59:57
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INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 10:26:28
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INCOME COMPUTATION AND DISCLOSURE STANDARDS 2:02:10
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COMPUTATION OF TOTAL INCOME AND TAX PAYABLE 3:15:35
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PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT 4:26:16
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SCOPE OF TOTAL INCOME 1:10:21
Course media
Description
Income Tax (India) – Course Syllabus1. Income from Salaries
Overview & Section 15
Gratuity, Provident Fund, Pension
House Rent Allowance (HRA), Leave Encashment
Profits in Lieu of Salary, Deductions
Relief under Section 89
Tax-Free and Taxable Perquisites
Perquisites for Specified Employees
Valuation of Perquisites (Parts 1–3)
2. Income from House Property
Chargeability (Section 22)
Composite Rent, Unrealised Rent & Property Tax
Arrears of Rent (Section 25A)
Computation Across Property Categories
Deductions (Section 24)
Deemed Ownership (Section 27)
Annual Value Determination
Co-Owned Property (Section 26)
3. Basic Concepts & Charging Provisions
Introduction to Indian Income Tax Law
Levy of Income Tax (Parts 1–2)
Key Definitions, Taxation Year
Charge & Rate of Tax
4. Deductions from Gross Total Income
General Provisions (Sections 80A, 80AB, 80AC, 80B)
Sections 80C to 80U (including 80CCC, 80CCD, 80D–80M)
Special Incentive Deductions (Sections 80IA to 80IE, 80JJA, 80LA, 80P, 80PA, etc.)
5. Income from Other Sources
Dividend Income (Section 56(2))
Taxability of Gifts, Keyman Insurance
Other Incomes & Residual Items (Sections 57–59, 145)
6. Capital Gains
Basics & Key Sections (2(47), 45–51, 55, etc.)
Cost of Acquisition, Improvement, WDV
Depreciation and Special Transactions (Sections 50, 50A–D)
Exemptions (Sections 10, 54 to 54GB, 55A)
Capital Gains Tax Rates (Sections 111A, 112, 112A)
Sale of Shares and Securities
7. Liability in Special Cases
Sections 159 to 179
Legal Representatives, Firms, AOPs, Companies
8. Aggregation of Income & Clubbing
Set-Off and Carry Forward of Losses
Clubbing of Income (Sections 60–65)
Residence Status for Individuals & Entities
9. Profits and Gains of Business or Profession (PGBP)
Business Income Basics
Speculation, Depreciation, and Asset Costs
Computation Rules (Sections 28–44AE)
Scientific Research & Capital Expenditures (Sections 35–35E)
Allowable Deductions and Disallowances (Sections 36–40A)
Special Provisions (Sections 42–44DB, Rules 7 & 8)
10. Exempt Incomes
Section 10 (Parts 1–8)
Section 10AA and Section 14A
11. Income Computation & Disclosure Standards (ICDS)
Basis and Application
ICDS I to X – Key Features
12. Total Income and Tax Computation
Computation and Tax Liability (Parts 1–5)
13. Return Filing & Self-Assessment
Section 139 (including 139A, 139AA, 139C–140A)
Interest Provisions (Sections 234A & F)
14. Scope of Total Income
Overview and Applicability
Who is this course for?
- Commerce and finance students looking to build foundational and practical knowledge in Indian taxation
- Aspiring tax professionals and consultants preparing for careers in tax advisory, accounting, or compliance
- CA (Chartered Accountancy), CS (Company Secretary), and CMA (Cost Management Accounting) aspirants
- Tax return preparers and accounting executives involved in direct tax filing and compliance
- Small business owners and entrepreneurs seeking to understand personal and business income tax obligations
- Working professionals wanting to manage personal tax planning or enhance financial literacy
- Law students and legal professionals specializing in taxation law
- Government exam aspirants (like SSC CGL, UPSC, State PSCs) where tax knowledge is relevant
- Finance and audit professionals needing upskilling in Indian income tax laws and practices
Requirements
Passion and determination to achieve your goals!
Career path
- Tax Associate
- Income Tax Consultant
- Tax Return Preparer
- Direct Tax Analyst
- Accounts Executive – Taxation
- Tax Compliance Officer
- Junior Accountant – Income Tax
- Audit Assistant – Tax
- Finance Executive – Tax Filing
- Taxation and Compliance Analyst
- Assistant Tax Advisor
- GST & Income Tax Trainee
- Legal Executive – Direct Tax
- Tax Documentation Specialist
- Freelance Tax Consultant
Questions and answers
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Legal information
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FAQs
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