Income Tax (India) - Rules, Regulations, Processes

Uplatz provides this comprehensive course on Income Tax (India). It is a self-paced course with video lectures. You will be awarded Course Completion Certificate at the end of the course.

A career in taxation will prepare you to bag an excellent salary package. Once you start as a trainee, the pay might not seem much. However, with a few years of experience, you can certainly draw in a big pay packet! Your earnings can vary depending on the job profile you choose in this field, and your company.

The Course covers GST from Basic to Advanced level covering legal aspects, major compliances, amendments, precautions to minimize disputes with the GST department, Handling assessments, GST Health Check-up, along with case studies. This online course on Income Tax Returns intends to equip the participants with understanding of intensive knowledge on analysis of all forms of ITR Forms along with the Overview ITR Forms and e-filing, the structure of the said course is designed in a comprehensive manner.

The objective of this online course is to augmenting the knowledge of the members in discharging their professional duties in a better and effective manner and to provide intensive knowledge on Income Tax Returns, the structure of the said course is designed in a comprehensive manner. The said refresher course is being addressed by eminent faculties having in depth knowledge and expertise on the subject. It is optimized for desktops, laptops and mobile devices, you can learn where you want.

On completion of the course, the participants should be able to comply with the statutory obligations in a timely manner.

Income Tax India Course Learning Outcomes

• Gain a conceptual understanding of accounting fundamentals
• Recognize events that must be recorded in accounting records
• Improve your ability to record financial transactions and prepare reports in compliance with GAAP
• Explain the function of accounting information and its limits
• Acquire knowledge of the accounting process and the preparation of sole trader final accounts
• Identify and analyse the reasons for the difference between cash book and pass book balances
• Recognize circumstances that increase the risk of errors and frauds
• Determine the useful life and value of the depreciable asset
• Describe the nature of economics in dealing with the issue of scarcity
• Perform supply and demand analysis to analyze the impact of economic events on Markets
• Analyze the behaviour of consumers in terms of the demand for products

• INCOME TAXABLE UNDER THE HEAD OF SALARY 18:29:47

  • 1: SALARIES (INTRODUCTION) 46:28
  • 2: SALARIES (SECTION-15) 23:09
  • 3: SALARIES-GRATUITY 55:17
  • 4: SALARIES- PROVIDENT FUND 1:33:29
  • 5: SALARIES-PENSION 48:01
  • 6: SALARIES - HOUSE RENT ALLOWANCE 37:01
  • 7: SALARIES- LEAVE ENCASHMENT 41:28
  • 8: SALARIES-PROFITS IN LIEU OF SALARY 1:21:54
  • 9: SALARIES (DEDUCTIONS FROM SALARY) 33:41
  • 10: SALARIES- RELIFE UNDER SECTION 89 49:53
  • 11: SALARIES- TAX FREE PERQUISITES (I) 40:28
  • 12: SALARIES- TAX FREE PERQUISITES (ii) 1:04:46
  • 13: SALARIES- TAXABLE PERQUISITES 59:32
  • 14: SALARIES- PREREQUITIES TAXABLE ONLY IN THE HANDS OF SPECIFIED EMPLOYEES 40:00
  • 15: SALARIES- VALUATION OF PREREQUISITES PART-1 (i) 1:54:01
  • 16: SALARIES- VALUATION OF PREREQUISITES PART 1 (ii) 1:01:06
  • 17: SALARIES- VALUATION OF PREREQUISITES part-2 (i) 1:21:01
  • 18: SALARIES- VALUATION OF PREREQUISITES(PART-2)(ii) 1:24:17
  • 19: SALARIES- VALUATION OF PREREQUISITES(PART-3) 54:15

• INCOME TAXABLE UNDER THE HEAD HOUSE PROPERTY 8:41:08

  • 20: SECTION 22 CHARGEABILITY _ CONDITIONS OF CHARGEABILITY 42:05
  • 21: COMPOSITE RENT 26:55
  • 22: TREATMENT OF UNREALISED RENT _ PROPERTY TAX 27:35
  • 23: PROVISION FOR ARREARS OF RENT & UNREALIZED RENT RCVD SUBSEQUENTLY SECTION25A 23:06
  • 24: COMPUTATION OF INCOME FROM HOUSE PROPERTY FOR DIFFERENT CATEGORIES - 1 1:48:17
  • 25: COMPUTATION OF INCOME FROM HOUSE PROPERTY FOR DIFFERENT CATEGORIES - 2 53:31
  • 26: DEDUCTIONS FROM ANNUAL VALUE SECTION 24 1:32:38
  • 27: DEEMED OWNERSHIP SECTION 27 44:05
  • 28: DETERMINATION OF ANNUAL VALUE 1:02:48
  • 29: TREATMENT OF INCOME FROM CO-OWNED PROPERTY SECTION 26 40:08

• BASIS CONCEPTS OF INCOME TAX 8:50:33

  • 30: INTRODUCTION TO INCOME TAX 23:41
  • 31: OVERVIEW OF INCOME TAX LAW OF INDIA 39:26
  • 32: LEVY OF INCOME TAX (I) 1:08:54
  • 33: LEVY OF INCOME TAX (II) 47:54
  • 34: IMPORTANT DEFINITIONS 1:19:18
  • 35: TAXATION YEAR 1:11:00
  • 36: CHARGE _ RATE OF INCOME TAX (PART-1) 1:39:16
  • 37: CHARGE _ RATE OF INCOME TAX (PART-2) 1:41:04

• DEDUCTION UNDER CHAPTER VI A 20:39:38

  • 38: GENERAL PROVISIONS - SECTION-80A, 80AB, 80AC, 80B(5) 1:22:32
  • 39: DEDUCTION IN THE RESPECT OF PAYMENT- SECTION- 80C (i) - part 1 1:20:00
  • 40: DEDUCTION IN THE RESPECT OF PAYMENT- SECTION- 80C (i) - part 2 1:18:33
  • 41: SECTION- 80CCC, 80CCD, 80CCE 1:11:55
  • 42: SECTION - 80D, 80DD, 80DDB 1:43:19
  • 43: SECTION- 80E, 80EE, 80EEA, 80EEB 1:23:26
  • 44: SECTION-80G 1:32:55
  • 45: SECTION- 80GG, 80GGA, 80GGB, 80GGC 1:30:03
  • 46: SECTION-80IA 1:31:50
  • 47: SECTION-80IAB _ 80IAC 1:08:58
  • 48: SECTION-80IB 58:23
  • 49: SECTION-80IBA, 80IC, 80IE 56:09
  • 50: SECTION- 80IC, 80IE 48:04
  • 51: SECTION- 80JJA, 80JJAA, 80LA, 80M 1:09:44
  • 52: SECTION- 80QQB, 80RRB, Other 1:31:29
  • 53: SECTION- 80P, 80PA 1:12:18

• INCOME TAXABLE UNDER THE HEAD INCOME FROM OTHER SOURCES 7:52:00

  • 54: TAXABILITY OF DIVIDEND INCOME- SECTION 56(2)(ii) - part 1 1:35:27
  • 55: TAXABILITY OF DIVIDEND INCOME- SECTION 56(2)(ii) - part 2 37:30
  • 56: SECTION 56(2) (ib), 56(2)(VIIB) 1:09:14
  • 57: SECTION- 56(2)(VIII), 56(2)(IX), 56(2)(XI) 43:50
  • 58: SECTION-56(2) (X)- TAXABILITY OF GIFT 1:50:34
  • 59: TAXABILITY 45:48
  • 60: TAXABILITY OF KEYMAN INSURANCE POLICY_RESIDUAL INCOME 11:43
  • 61: INCOME FROM OTHER SOURCES (SECTION 57, 58, 59 -145) 57:54

• CAPITAL GAIN 26:28:55

  • 62: CAPITAL GAINS (BASIS) (PART-1) 1:26:59
  • 63: CAPITAL GAINS (BASIS) (PART-2) 44:32
  • 64: CAPITAL GAINS (SECTION- 2(47)) 22:55
  • 65: CAPITAL GAINS (SECTION- 45)(PART-1) 1:26:22
  • 66: CAPITAL GAINS (SECTION- 45)(PART-2) 55:50
  • 67: CAPITAL GAINS (SECTION-46_46(A)) 48:40
  • 68: CAPITAL GAINS (IMPORTANT DEFINITIONS) 51:54
  • 69: CAPITAL GAINS (SECTION- 47)(PART-1) 1:08:01
  • 70: CAPITAL GAINS (SECTION- 47)(PART-2) 42:52
  • 71: CAPITAL GAINS (SECTION- 47)(PART-3) 56:24
  • 72: CAPITAL GAINS (SECTION- 47_ 47A)(PART-4) 1:21:36
  • 73: CAPITAL GAINS (SECTION- 48) 50:30
  • 74: CAPITAL GAINS (SECTION- 49)(PART-1) 1:10:47
  • 75: CAPITAL GAINS (SECTION- 49)(PART-2) 45:48
  • 76: CAPITAL GAINS (SECTION- 49)(PART-3) 34:33
  • 77: CAPITAL GAINS (SECTION- 55-COST OF ACQUISITION)(PART-1) 1:01:34
  • 78: CAPITAL GAINS (SECTION- 55-COST OF ACQUISITION)(PART-2) 1:16:00
  • 79: CAPITAL GAINS (SECTION- 55-COST OF IMPROVEMENT) 25:59
  • 80: CAPITAL GAINS (SECTION- 50 _ 50A) 46:28
  • 81: CAPITAL GAINS (SECTION- 50B) 40:37
  • 82: CAPITAL GAINS (SECTION 50C,50CA _ 50D) 35:51
  • 83: CAPITAL GAINS (SECTION 51) 31:52
  • 84: CAPITAL GAINS (EXEMPTION OF CAPITAL GAINS UNDER SECTION - 10) 38:35
  • 85: CAPITAL GAINS (EXEMPTION OF CAPITAL GAINS UNDER SECTION- 54 _ 54B) 57:52
  • 86: CAPITAL GAINS (EXEMPTION OF CAPITAL GAINS UNDER SECTION- 54D, 54EC _ 54F) 1:15:29
  • 87: CAPITAL GAINS (EXEMPTION OF CAPITAL GAINS UNDER SECTION- 54G 54GA 54GB _ 1:55:37
  • 88: CAPITAL GAINS - SECTION-55A 14:35
  • 89: CAPITAL GAINS (SECTION-111A(STCG),112 _ 112A(LTCG)) 1:29:39
  • 90: CAPITAL GAINS (SURPLUS ON SALE OF SHARES AND SECURITIES) 31:04

• LIABILITY IN SPECIAL CASES 5:35:36

  • 91: 7.1 - LIABILITY IN SPECIAL CASES (SECTION-159) 52:40
  • 92: 7.2 - LIABILITY IN SPECIAL CASES (SECTION-160 TO 163) 58:21
  • 93: 7.3 - LIABILITY IN SPECIAL CASES (SECTION-164) 48:17
  • 94: 7.4 - LIABILITY IN SPECIAL CASES (SECTION-166 TO 169) 56:41
  • 95: 7.5 - LIABILITY IN SPECIAL CASES (SECTION-170) 24:50
  • 96: 7.6 - LIABILITY IN SPECIAL CASES (SECTION-174 TO 176) 1:01:36
  • 97: 7.7 - LIABILITY IN SPECIAL CASES (SECTION-177 TO 179) 33:11

• AGGREGATION OF INCOME 2:44:03

  • 98: 8.1 - AGGREGATION OF INCOME, SET-OFF AND CARRY FORWARD OF LOSSES (PART-1) 1:21:42
  • 99: 8.2 - AGGREGATION OF INCOME, SET-OFF AND CARRY FORWARD OF LOSSES (PART-2) 38:58
  • 100: 8.3 - AGGREGATION OF INCOME, SET-OFF AND CARRY FORWARD OF LOSSES (PART-3) 43:23

• INCOME OF OTHER PERSON 3:05:17

  • 101: INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE’S TOTAL INCOME(SECTION – 60 _61) 31:35
  • 102: INCOME OF OTHER PERSONS INCL IN ASSESSEE TOTAL INCOME(CLUBBING OF SPOUSE INCOME) 1:46:17
  • 103: INCOME OF OTHERS INCLUDED IN ASSESSEE TOTAL INCOME(CROSS TRANSFER SECTION 64_65) 47:25

• RESIDENTIAL STATUS 2:25:09

  • 104: RESIDENCE STATUS(INDIVIDUAL) 1:43:00
  • 105: RESIDENCE STATUS(FIRM, AOP, BOI _ COMPANY) 42:09

• PROFITS AND GAINS OF BUSINESS OR PROFESSION 31:59:57

  • 106: MEANING OF BUSINESS 34:51
  • 107: METHOD OF ACCOUNTING- SECTION 145 _145A 49:43
  • 108: INCOME CHARGABLE UNDER PGBP-SECTION- 28 49:54
  • 109: SPECULATION BUSINESS 26:15
  • 110: MEANING OF DEPRECIATION 23:50
  • 111: COMPUTATION OF DEPRECIATION ALLOWANCE 58:45
  • 112: RATE OF DEPRECIATION 27:17
  • 113: INCREASED RATE OF DEPRECIATION 34:26
  • 114: DEPRECIATION ON SPECIAL CASES 30:57
  • 115: ACTUAL COST (PART-1) 41:53
  • 116: ACTUAL COST (PART-2) 43:31
  • 117: WRITTEN DOWN VALUE (WDV) 42:07
  • 118: CARRY FORWARD AND SET OFF DEPRECIATION 33:11
  • 119: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 38 (2) _ BALANCING CHARGES 17:13
  • 120: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION - 29, 30, 31 30:53
  • 121: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION - 33AB 45:53
  • 122: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION-33 ABA 45:25
  • 123: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION-35 - part 1 1:11:13
  • 124: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION-35 - part 2 28:23
  • 125: COMPUTATION AND DEDUCTIONS (SECTION- 35ABA) 45:21
  • 126: COMPUTATION AND DEDUCTIONS (SECTION- 35ABB) 47:02
  • 127: COMPUTATION AND DEDUCTIONS (SECTION - 35AD) 1:23:27
  • 128: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 35CCB, 35CCC, 35CCD 26:32
  • 129: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION - 35D 49:30
  • 130: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION - 35DD, 35DDA 20:29
  • 131: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION - 35E 32:28
  • 132: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION - 36 (PART-1) 45:48
  • 133: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 36 (PART-2) 1:00:34
  • 134: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 36 (PART-3) 46:27
  • 135: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 36 (PART-4) 35:25
  • 136: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 36 (PART-5) 36:14
  • 137: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 37 (PART-1) 30:27
  • 138: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 37 (PART-2) 1:07:15
  • 139: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 40 (PART-1) 1:04:38
  • 140: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 40 (PART-2) 31:23
  • 141: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 40 (PART-3) 1:01:48
  • 142: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 40A (PART-1) 34:29
  • 143: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 40A (PART-2) 1:01:16
  • 144: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 41 15:50
  • 145: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 42 26:39
  • 146: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION- 43A, 43AA, 43B 54:32
  • 147: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION 43C, 43CA, 43CB, 43CD 40:23
  • 148: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION 44AA 43:28
  • 149: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION 44, 44AB 27:17
  • 150: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION 44AD, 44ADA, 44AE 44:25
  • 151: PROFITS AND GAINS OF BUSINESS OR PROFESSION RULE 7, 8 22:17
  • 152: PROFITS AND GAINS OF BUSINESS OR PROFESSION SECTION 44DB 28:53

• INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME 10:26:28

  • 153: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (INTRO _ SECTION 10) (PART-1) 1:36:04
  • 154: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-2) (i) 57:00
  • 155: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-2) (ii) 51:11
  • 156: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-3) 29:08
  • 157: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-4) 1:12:12
  • 158: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-5) 40:42
  • 159: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-6) 57:28
  • 160: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-7) 51:47
  • 161: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-8) 58:27
  • 162: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10AA- PART-1) 56:07
  • 163: INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10AA- PART-2 _ 14A) 56:22

• INCOME COMPUTATION AND DISCLOSURE STANDARDS 2:02:10

  • 164: INCOME COMPUTATION AND DISCLOSURE STANDARDS (BASIS OF ICDS) 25:21
  • 165: SALIENT FEATURES OF THE NOTIFIED ICDSs (ICDS I TO VI) 47:41
  • 166: SALIENT FEATURES OF THE NOTIFIED ICDSs (ICDS VII TO X) 49:08

• COMPUTATION OF TOTAL INCOME AND TAX PAYABLE 3:15:35

  • 167: COMPUTATION OF TOTAL INCOME AND TAX PAYABLE (PART-1) 43:42
  • 168: COMPUTATION OF TOTAL INCOME AND TAX PAYABLE (PART-2) 37:24
  • 169: COMPUTATION OF TOTAL INCOME AND TAX PAYABLE (PART-3) 40:47
  • 170: COMPUTATION OF TOTAL INCOME AND TAX PAYABLE (PART-4) 29:31
  • 171: COMPUTATION OF TOTAL INCOME AND TAX PAYABLE (PART-5) 44:11

• PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT 4:26:16

  • 172: PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT (SECTION 139) 45:13
  • 173: PROVISIONS FOR FILING RETURN OF INCOME & SELF ASSESSMENT (SECTION 234 A_F) 17:57
  • 174: PROVISIONS FOR RTRN OF INCOME & SELF ASSESSMENT (SECTION 139(1C)(3 TO 6, 6A, 9) 48:40
  • 175: PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT (SECTION 139A) 1:11:43
  • 176: PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT (SECTION 139AA_B) 43:23
  • 177: PROVISIONS FOR RETURN OF INCOME & SELF ASSESSMENT (SECTION 139C, D, 140 _ 140A) 39:20

• SCOPE OF TOTAL INCOME 1:10:21

  • 178: SCOPE OF TOTAL INCOME 1:10:21

Income Tax – Course Syllabus

TOPIC - 1

1- SALARIES (INTRODUCTION)

2- SALARIES (SECTION-15)

3- SALARIES-GRATUITY

4- SALARIES- PROVIDENT FUND

5- SALARIES-PENSION

6- SALARIES-HRA

7- SALARIES- LEAVE ENCASHMENT

8- SALARIES- PROFITS IN LIEU OF SALARY

9- SALARIES (DEDUCTIONS FROM SALARY)

10- SALARIES- RELIFE UNDER SECTION 89

11- SALARIES- TAX FREE PERQUISITES (I)

12- SALARIES- TAX FREE PERQUISITES (II)

13- SALARIES- TAXABLE PERQUISITES

14- SALARIES- PREREQUISITES TAXABLE ONLY IN THE HANDS OF SPECIFIED EMPLOYEES

15- SALARIES- VALVATION OF PERQUISITES PART-1(I)

16- SALARIES- VALVATION OF PERQUISITES PART-1(II)

17- SALARIES- VALVATION OF PERQUISITES (PART-2)(I)

18- SALARIES- VALVATION OF PERQUISITES (PART-2)(II)

19- SALARIES- VALVATION OF PERQUISITES (PART-3)

TOPIC - 2

1- INCOME FROM HOUSE PROPERTY- SECTION 22 CHARGIBILY & CONDITIONS OF CHARGIBILITY

2- INCOME FROM HOUSE PROPERTY- COMPOSITE RENT

3- INCOME FROM HOUSE PROPERTY (TREATMENT OF UNREALISED RENT & PROPERTY TAX )

4- INCOME FROM HOUSE PROPERTY - PROVISION FOR ARREARS OF RENT AND UNREALIZED RENT RECEIVED SUBSEQUENTLY [SECTION 25A]

5- INCOME FROM HOUSE PROPERTY -COMPUTATION OF INCOME FROM HOUSE PROPERTY FOR DIFFERENT CATEGORIES OF PROPERTY (I)

6- INCOME FROM HOUSE PROPERTY -COMPUTATION OF INCOME FROM HOUSE PROPERTY FOR DIFFERENT CATEGORIES OF PROPERTY (II)

7- INCOME FROM HOUSE PROPERTY- DEDUCTIONS FROM ANNUAL VALUE [SECTION 24]

8- INCOME FROM HOUSE PROPERTY- DEEMED OWNERSHIP [SECTION 27]

9- INCOME FROM HOUSE PROPERTY- DETERMINATION OF ANNUAL VALUE

10- INCOME FROM HOUSE PROPERTY TREATMENT OF INCOME FROM CO- OWNED PROPERTY [SECTION 26]

TOPIC - 3

BASIC CONCEPTS (INTRODUCTION OF INCOME TAX)

BASIC CONCEPTS (OVERVIEW OF INCOME TAX LAW IN INDIA)

LEVY OF INCOME TAX (I)

LEVY OF INCOME TAX (II)

IMPORTANT DEFINITIONS

TAXATION YEAR

CHARGE & RATE OF INCOME TAX (PART-1)

CHARGE & RATE OF INCOME TAX (PART-2)

TOPIC - 4

1- DEDUCTIONS FROM GROSS TOTAL INCOME (GENERAL PROVISIONS- SECTION-80A,80AB,80AC & 80B(5)

2 (I)- DEDUCTIONS FROM GROSS TOTAL INCOME (DEDUCTION IN THE RESPECT OF PAYMENT- SECTION- 80C)(I)

2 (II)- DEDUCTIONS FROM GROSS TOTAL INCOME (DEDUCTION IN THE RESPECT OF PAYMENT- SECTION- 80C)(I)

3- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION- 80CCC,80CCD &80CCE)

4- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80D, 80DD & 80DDB )

5- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80E,80EE,80EEA &80EEB )

6- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80G)

7- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80GG,80GGA,80GGB & 80GGC)

8- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80IA)

9- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80IAB & 80IAC)

10- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80IB)

11- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80IBA , 80IC & 80IE)

12- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80IC & 80IE)

13- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80JJA, 80JJAA, 80LA, & 80M )

14- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION- 80qqb,80rrb & Other)

15- SECTION-80P, & 80PA

TOPIC - 5

1- INCOME FROM OTHER SOURCES(TAXABILITY OF DIVIDEND INCOME- SECTION 56(2)(ii))

1(ii)- INCOME FROM OTHER SOURCES(TAXABILITY OF DIVIDEND INCOME- SECTION 56(2)(ii))

2- INCOME FROM OTHER SOURCES (SECTION 56(2) (ib),56(2)(VIIB)

3- INCOME FROM OTHER SOURCES (SECTION-56(2)(VIII),56(2)(IX) & 56(2)(XI)

4- INCOME FROM OTHER SOURCES (SECTION-56(2) (X)- TAXABILITY OF GIFT)

5- INCOME FROM OTHER SOURCES (TAXABILITY)

6- INCOME FROM OTHER SOURCES (TAXABILITY OF KEYMAN INSURANCE POLICY & RESIDUAL INCOME)

7- INCOME FROM OTHER SOURCES (SECTION 57,58,59 & 145)

TOPIC - 6

1- CAPITAL GAINS (BASIS) (PART-1)

1- CAPITAL GAINS (BASIS) (PART-2)

2- SECTION- 2(47)

3- SECTION- 45 (PART-1)

3- SECTION- 45 (PART-2)

4- SECTION-46&46(A)

5- IMPORTANT DEFINITIONS

6- SECTION- 47 (PART-1)

7- SECTION- 47 (PART-2)

8- SECTION- 47 (PART-3)

9- SECTION- 47& 47A (PART-4)

10- SECTION- 48

11- SECTION- 49 (PART-1)

12- SECTION- 49 (PART-2)

13 - SECTION- 49 (PART-3)

14- SECTION- 55-COST OF ACQUISITION (PART-1)

15- SECTION- 55-COST OF ACQUISITION (PART-2)

16- SECTION- 55-COST OF IMPROVEMENT

17- SECTION- 50 & 50A

18- SECTION- 50B

19- SECTION- SECTION 50C,50CA & 50D

20- SECTION- SECTION 51

21- EXEMPTION OF CAPITAL GAINS UNDER SECTION-10

22- EXEMPTION OF CAPITAL GAINS UNDER SECTION- 54 & 54B

23- EXEMPTION OF CAPITAL GAINS UNDER SECTION- 54D, 54EC & 54F

24- EXEMPTION OF CAPITAL GAINS UNDER SECTION- 54G 54GA 54GB & 50H

25- SECTION-55A

26- SECTION-111A(STCG),112 & 112A(LTCG)

27- SURPLUS ON SALE OF SHARES AND SECURITIES

TOPIC - 7

1- LIABILITY IN SPECIAL CASES (SECTION-159)

2- SECTION-160 TO 163

3- SECTION-164

4- SECTION-166 TO 169

5- SECTION-170

6- SECTION-174 TO 176

7- SECTION-177 TO 179

TOPIC - 8

1- AGGREGATION OF INCOME, SET-OFF AND CARRY FORWARD OF LOSSES (PART-1)

2- AGGREGATION OF INCOME, SET-OFF AND CARRY FORWARD OF LOSSES (PART-2)

3- AGGREGATION OF INCOME, SET-OFF AND CARRY FORWARD OF LOSSES (PART-3)

1- INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE’S TOTAL INCOME(SECTION – 60 & 61)

2- INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE’S TOTAL INCOME(CLUBBING OF INCOME ARISING TO SPOUSE)

3- INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE’S TOTAL INCOME(CROSS TRANSFER & SECTION- 64 & 65)

1- RESIDENCE STATUS(INDIVIDUAL)

2- RESIDENCE STATUS(FIRM, AOP, BOI & COMPANY)

TOPIC - 9

1- PROFITS AND GAINS OF BUSINESS OR PROFESSION (MEANING OF BUSINESS)

2- METHOD OF ACCOUNTING- SECTION 145 &145A

3- INCOME CHARGABLE UNDER PGBP-SECTION- 28

4- SPECULATION BUSINESS

5- MEANING OF DEPRECIATION

6- COMPUTATION OF DEPRECIATION ALLOWANCE

7- RATE OF DEPRECIATION

8- INCREASED RATE OF DEPRECIATION

9- DEPRECIATION ON SPECIAL CASES

10- ACTUAL COST (PART-1)

11- ACTUAL COST (PART-2)

12- WRITTEN DOWN VALUE (WDV)

13- CARRY FORWARD AND SET OFF DEPRECIATION

14- SECTION- 38 (2) & BALANCING CHARGES

15- SECTION- 29 ,30 & 31

16- SECTION- 33AB

17- SECTION-33 ABA

18- SECTION-35(I)

18- SECTION-35(II)

19- COMPUTATION AND DEDUCTIONS (SECTION- 35ABA)

20- COMPUTATION AND DEDUCTIONS (SECTION- 35ABB )

21- COMPUTATION AND DEDUCTIONS (SECTION- 35AD)

22- SECTION- 35CCB, 35CCC & 35CCD

23- SECTION- 35D

24- SECTION- 35DD & 35DDA

25- SECTION- 35E

26- SECTION- 36 (PART-1)

27- SECTION- 36 (PART-2)

28- SECTION- 36 (PART-3)

29- SECTION- 36 (PART-4)

30- SECTION- 36 (PART-5)

31- SECTION- 37 (PART-1)

32- SECTION- 37 (PART-2)

33- SECTION- 40 (PART-1)

34- SECTION- 40 (PART-2)

35- SECTION- 40 (PART-3)

36- SECTION- 40A (PART-1)

37- SECTION- 40A (PART-2)

38- SECTION- 41

39- SECTION- 42

40- SECTION- 43A,43AA & 43B

41- SECTION 43C, 43CA,43CB & 43CD

42- SECTION 44AA

43- SECTION 44 & 44AB

44- SECTION 44AD, 44ADA & 44AE

45- RULE 7 & 8

46- SECTION 44DB

TOPIC - 10

1- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (INTRODUCTION & SECTION 10) (PART-1)

2(I)- SECTION 10 (PART-2)

2(II)- SECTION 10 (PART-2)

3- SECTION 10 (PART-3)

4- SECTION 10 (PART-4)

5- SECTION 10 (PART-5)

6- SECTION 10 (PART-6)

7- SECTION 10 (PART-7)

8- SECTION 10 (PART-8)

9- SECTION 10AA- (PART-1)

10- SECTION 10AA- PART-2 & 14A

TOPIC - 11

1- INCOME COMPUTATION AND DISCLOSURE STANDARDS (BASIS OF ICDS)

2- SALIENT FEATURES OF THE NOTIFIED ICDSs (ICDS I TO VI)

3- SALIENT FEATURES OF THE NOTIFIED ICDSs (ICDS VII TO X)

TOPIC - 12

1- COMPUTATION OF TOTAL INCOME AND TAX PAYABLE (PART-1)

2- PART-2

3- PART-3

4- PART-4

5- PART-5

TOPIC - 13

1- PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT (SECTION 139)

2- SECTION 234 A&F

3- SECTION 139(1C)(3 TO 6, 6A, 9)

4- SECTION 139A

5- SECTION 139AA & B

6- SECTION 139C, D, 140 & 140A

TOPIC - 14

1- SCOPE OF TOTAL INCOME

Everyone

Passion and determination to achieve your goals!

• Commissioner of Income Tax
• Tax Consultant
• Finance Consultant
• Chartered Accountant
• Financial Analyst

Currently there are no Q&As for this course. Be the first to ask a question.

Certificate of completion

Digital certificate - Included

Reed Courses Certificate of Completion

Digital certificate - Included