MODULE 1: INCOME TAX
| Section | Chapter Name |
| A | Basics, Residential Status and Rates of Tax |
| (a) Structure of law
A1: Power to make law A2: Procedure for passing Law A3: Bill & Act A4: Implementing the Law A5: Reading the Law A6: Appeals A7: Finance Acts |
|
| (b) Basis of Charge
A8: Person A9: HUF A10: Government Sector A11: Charitable trust A12: Mind Map of Income Tax |
|
| (c) Residential Status
A13: Exception to Sec 6(1)(c) A14: Third exception to 6(1)(c) A15: Company A16: Rules for an Individual |
|
| (d) Scope of Income
A17: Scope of Income A18: Sec 9(1)(v)/(vi)/(vii) A19: Sec 9(1)(i) vs 9(1)(vii) |
|
| (e) Rates of Tax
A20: Comparative rates of Tax |
|
| B | Gifts
B1: Gifts under Income Tax B2: Sec 56(2)(x) B3: Receipts for COVID 19 |
| C | (a) Returns of Income
C1: The entire story C2: Summary Sec 139 C3: Sec 139(1)(b) C4: Procedure for filing ROI C5: Sec 44AB Tax Audit C6: Due dates for ROI C7: Sec 139(8A) Updated Return C8: The total summary for ROI |
| (b) PAN & AADHAR | |
| D | (a) Advance Tax
D1: Advance Tax D2: Interest u/s 234A/B/C D3: Returned & Assessed Tax |
| (b) Tax Deducted at Source [TDS]
D4: The entire system D5: Learning the sections D6: Sec 193 & 194A D7: TDS on Dividend D8: Sec 194C – works contract D9: Sec 194N – Cash withdrawal D10: Sec 19O – ECO |
|
| (c) Tax Collected at Source [TCS]
D11: Sec 206C – an overview D12: Sec 206C(1F) – Motor Car D13: Sec 206C(1G) D14: Sec 206C(1H) |
|
| E | Exempted Income |
| F | House Property
F1: Sec 22 to 27 – an overview F2: Computing income under HP F3: Different types of building F4: Computing GAV F5: Interest u/s 24(b) F6: Restriction u/s 24(b) for SO/DSO house F7: Different situations for Houses F8: Sec 23(2) – So or DSO F9: More than 2 SO / DSO houses |
| G | Salary
G1: Salary – an overview G2: Gratuity G3: Pension an overview. G4: Pension & Commuted pension G5: Leave Encashment G6: Provident Funds G7: Rent free accommodation. G8: RFA on transfer from a city to another G9: Medical Facility G10: Education Facility G11: Motor Car Facility G12: Transfer & use of movable assets G13: Different salaries under salary |
Reviews
There are no reviews yet.