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Income Tax AY 2023-24 eBook

1.Basic Concepts

2.Residential Status

3.Exempt Income

4.Salary

5.House Property

6.PGBP

7. Capital Gain

8. Income from Other Sources

9. Clubbing of Income

10. Set Off & Carry Forward of Losses

11. Deductions

12. Total Income

13. Return of Income

14. TDS & TCS

15. Alternate Minimum Tax (AMT)

Basic Concepts

Score 80+ in Tax | Income Tax AY 2024-25। Lecture 1 | CA & CMA Inter, CS Executive | New Syllabus

Basic Concepts Lecture 1 | Framework of Tax Laws in India | Income Tax AY 2024-25 CA & CMA Inter

Types of Taxes | Direct & Indirect Tax | Basic Concepts | Income Tax AY 2024-25

Income Tax Act 1961, Income Tax Rules & Notification | Basic Concepts | Income Tax AY 2024-25

Finance Act 2023 | Prospective & Retrospective Amendment | Basic Concepts | Income Tax AY 2024-25

Circular & Judicial Decisions | CBDT | Basic Concepts | Income Tax AY 2024-25

Constitutional Validity of Income Tax Article 265 & 246 | Basic Concepts | Income Tax AY 2024-25

What is Previous Year PY & Assessment Year AY | Basic Concepts | Income Tax AY 2024-25

Definition of Person Sec. 2(31) | Basic Concepts | Income Tax AY 2024-25 | CA Raj K Agrawal

What is Assessee, Deemed Assessee & Assessee in Default? Basic Concepts | Income Tax AY 2024-25

What is Income under Income Tax Act? | Sec. 2(24) | Illegal Income, Disputed Income & Pin Money

What is HUF? Taxation of Hindu Undivided Family | Basic Concepts | Income Tax AY 2024-25

What is Gross Total Income GTI & Total Income | Basic Concepts | Income Tax AY 2024-25

Income Tax Slab Rate PY 2023-24 AY 2024-25 for Individual & HUF

New Income Tax Regime Slab Rate PY 2023-24 (AY 2024-25) | Alternative Tax Slab Sec. 115BAC

Tax Rate of Cooperative Society, Firm and LLP PY 2023-24 | Income Tax AY 2024-25

Tax Rate of Domestic Companies in India | Income Tax AY 2024-25

Concessional Income Tax Rate of Company 115BAA & 115BAB AY 2024-25

Surcharge on Income Tax AY 2024-25 | Tax on Tax | Super Rich Tax

Rebate under Sec. 87A of Income Tax AY 2024-25 | Old Regime & New Regime

Income Tax Calculation AY 2024-25 | Computation of Tax Liability | Practical Problems

How to Calculate Marginal Relief in Income Tax | Sec. 89 AY 2024-25

Exception to the Rule of Assessment Year | Income Tax AY 2024-25

Undisclosed Sources of Income - Cash Credit Sec. 68 | Deemed Income | Income Tax AY 2024-25

Game of Black Money - Unexplained Investment & Expenditure | Income Tax Sec. 69, 69A, 69B, 69C

Amount Borrowed or Repaid on Hundi | Income Tax Sec. 69D

Head of Income Vs Source of Income | Application of Income Vs Diversion of Income

Tax Planning Vs Tax Avoidance Vs Tax Evasion

MCQ's on Basic Concepts of Income Tax AY 2024-25 | CA Intermediate, CS Executive & CMA Inter

Residential Status

Problems & Solutions on Basic Concepts of Income Tax AY 2024-25 | CA Raj K Agrawal

Residential Status Introduction Lecture 1 | Income Tax AY 2024-25 | CA Inter, CMA Inter & CS Exe

Basic Condition to Test Residential Status of an Individual Sec. 6(1) | Income Tax AY 2024-25

Deemed Resident of India Sec. 6(1A) | Resident & Ordinarily Resident | Not Ordinarily Resident

Residential Status of an Individual | Problems & Solutions Part 1 | Income Tax AY 2024-25

Residential Status of an Individual | Problems & Solutions Part 2 | Income Tax AY 2024-25

Residential Status of a HUF, Company, Firm, AOP & BOI | Income Tax AY 2024-25

Residential Status of an HUF, Company & Firm | Problems & Solutions | Income Tax AY 2024-25

Taxation of Indian & Foreign Income | Relationship between Residential Status & Incidence of Tax

MCQ's on Residential Status | Income Tax AY 2024-25 | CA Intermediate, CS Executive & CMA Inter

Exempt Income

Exempt Income Lecture 1 | Income Tax AY 2024-25 | CA Inter, CMA Inter & CS Executive

Scheme of Partial Integration of Non-Agricultural Income with Agricultural Income

Share of Profit from HUF & Firm | Compensation on Disaster

Keymen Insurance Policy & its Taxation | Deduction of KIP Premium

Taxation of Life Insurance Payout on Death, Maturity or Surrender | Sec. 10(10D)

Taxability of Payment from Provident Fund | Tax on EPF Interest

Taxation of National Pension Scheme | NPS Account Closure or Partial Withdrawal

Tax Free Interest Income | Income Tax AY 2024-25

Income from Scholarship, Awards & Rewards | Income of News Agency, Educational Inst. & Hospitals

Income of VC from Investment in Startups | Taxation of Loan under Reverse Mortgage Scheme

Deduction to SEZ Unit Sec. 10AA including Practical Problem | Income Tax AY 2024-25

MCQ's on Exempt Income under Income Tax AY 2024-25 | CA Intermediate, CS Executive & CMA Inter

Salary

Salary Lecture 1 | What is Income from Salary | Income Tax AY 2024-25 | CA Raj K Agrawal

Basis of Charge of Salary Income - Due or Receipt | Sec. 15 of Income Tax AY 2024-25

Income from Salary in the Grade System | TDS on Salary Vs Tax Free Salary

Leave Salary or Encashment | Sec. 10(10AA) Income under the head Salary | Income Tax AY 2024-25

Gratuity Income under head Salary | Gratuity Exemption under Income Tax Sec. 10(10) | AY 2024-25

Pension Income under head Salary | Pension Exemption under Income Tax | AY 2024-25

Retrenchment Compensation Sec. 10(10B) & Voluntary Retirement Compensation Sec. 10(10C)

House Rent Allowance Sec. 10(13A) | Income under the head Salary

Allowances - Exemption based on Expenditure Sec. 10(14) | Income under the head Salary

Allowances - Exemption Rule 2BB | Income under the head Salary

Allowances - Fully Exempt or Fully Taxable | Income under the head Salary

Definition of Perquisite | Allowance Vs Perquisite | Income under head Salary

Rent Free Accommodation Valuation | Latest Amended Rule 3 | Salary Income AY 2024-25

Valuation of Motor Car Perquisite | Income from Salary

LTC: Leave Travel Concession Exemption under Income Tax

Taxation of Medical Facility to Employees | Reimbursement of Medical Expenditure by Employer

Domestic Servant, Education & Loan Perquisite

Travel, Food & Gift Perquisite | Income under head Salary

Credit Card, Club Membership, Use & Transfer of Assets, Free Transport Perquisite

Interest Free or Concessional Loan from Employer - Practical Problem

Valuation of ESOP Perquisite | Income under head Salary

Advance & Arrear Salary | Relief under Sec. 89(1) | Income under head Salary

Taxation of Employees Provident Fund | Contribution to EPF & Interest on EPF

Deduction from Gross Salary Sec. 16 | Income from Salary

Income from Salary MCQ's Income Tax AY 2024 25

Income from Salary | Practical Problem Solution Part 1 | AY 2024-25

Income from Salary | Practical Problem Solution Part 2 | AY 2024-25

House Property

Income from House Property Lecture 1 | Sec. 22 Income Tax AY 2024-25

Property held as Stock-in-Trade Sec. 23 | Income from House Property

House Property Income not charged to Tax | Farm House, Self-Occupied & Palace of Ex-Ruler

Computation of House Property Income | Municipal Value, Fair Rent, Standard Rent & Annual Rent

Computation of Gross Annual Value - When No Vacancy in Property

Computation of Gross Annual Value - When there was Vacancy in Property

Deduction of Interest on Borrowed Capital for House Property | Sec. 24(b)

Deduction of Interest on Borrowed Capital in Case of Self Occupied Property

Taxation of Independent Residential Units | House Property partly Self-Occupied & partly Let-out

Taxation of Unrealised Rent subsequently Realised & Arrear of Rent | Sec. 25A House Property

Taxation of House Property owned by Co-owners Sec. 26 | Income from House Property

Composite Rent of House Property | Income from House Property

Income from House Property | Practical Problem Solution & MCQ's | AY 2024-25

PGBP

Basis of Charge Sec. 28 | Profits & Gains from Business or Profession | PGBP Lecture 1

Taxation of Export Incentives to Exporters under Income Tax

Taxation of Payment to Partners of Firm | Profits & Gains from Business or Profession

Taxation of Income from Speculation | Profits & Gains from Business or Profession

Business Income not Taxable under PGBP Head | Income Tax AY 2024-25

Rent, Taxes & Repair of Building Sec. 30 | Repair & Insurance of Plant & Machinery Sec. 31 |PGBP

Depreciation under Sec. 32 of Income Tax Act | PGBP

Depreciation Rates as per Income Tax Act | PGBP

Important Points related to Depreciation under Income Tax | PGBP

Meaning of Actual Cost & WDV of Assets under Income Tax | PGBP

Only 50% of Normal Depreciation Allowed | Asset put to use less than 180 Days | PGBP

Cost of Asset effected by Trial Run Cost, Exchange Fluctuation & ITC Adjustment | PGBP

Additional Depreciation under Sec. 32(1)(iia) of Income Tax Act | PGBP

Depreciation in case of Amalgamation or Business Re-organisation | PGBP

Unabsorbed Depreciation Sec. 32(2) | Set-off & Carry-forward of Unabsorbed Depreciation | PGBP

Depreciation on Asset used partly for Business Sec. 38 | PGBP

SLM Depreciation of Power Units Sec. 32(1)(i) | Terminal Depreciation & Balancing Charge | PGBP

Scientific Research Expenditure Deduction under Sec. 35 Income Tax | PGBP

Deduction of Expenditure on Specified Business Sec. 35AD | PGBP

Amortisation of Preliminary Expenses Sec. 35D & Expenditure on Voluntary Retirement Sec. 35DDA

Deduction of Insurance Premium, Discount on Zero Coupon Bond, Contribution to PF | PGBP

Baddebt & Baddebt Recovery | Sec. 36(1)(vii) | PGBP

Family Planning Expenditure | Sec. 36(1)(ix) | PGBP

General Deduction under PGBP | Sec. 37(1)

Disallowances on default of TDS in case of payment to Non-Resident | Sec. 40(a)(i) | PGBP

Disallowances on default of TDS in case of payment to Resident | Sec. 40(a)(ia) | PGBP

Maximum Permissible Remuneration and Interest to Partners | Sec. 40(b) | PGBP

Excessive Payment to Relative Disallowed | Sec. 40A(2) | PGBP

Cash Expenditure Exceeding Rs. 10,000 Disallowed | Sec. 40A(3) & Rule 6DD | PGBP

Expenses Deductible on Payment Basis | Sec. 43B | PGBP

Restriction on Accepting and Repaying Loan in Cash | Sec. 269SS & Sec. 269T | PGBP

Maintenance of Books of Account of Business or Profession | Sec. 44AA | PGBP

Audit under Income Tax | Sec. 44AB | PGBP

Presumptive Taxation for Business Sec. 44AD | Income on Estimated Basis | PGBP

Presumptive Taxation for Professional Sec. 44ADA & Transporter 44AE | PGBP

Stock Valuation under Income Tax | Sec. 145A | PGBP

PGBP MCQ's | Income Tax AY 2024-25

PGBP | Practical Problem Solution AY 2024-25 | Part 1

PGBP | Practical Problem Solution AY 2024-25 | Part 2

Capital Gain

Capital Gains Lecture 1 | Charging Section

Definition of Capital Asset | Capital Gains

Types of Capital Asset | Capital Gains

Definition of Transfer | Capital Gains

Transaction not regarded as Transfer | Capital Gains

Conversion of Asset | Capital Gains

Conversion of Company into LLP | Capital Gains

Capital Gain exempt under Sec. 10

Cost of Acquisition of Capital Assets

Fair Market Value of Capital Asset on 1.4.2001 | Capital Gains

Advance Received against Capital Asset & Forfeited

Capital Gain on Bonus & Right Share

Conversion of Capital Asset into Stock-in-Trade | Capital Gain in case of JDA

Compulsory Acquisition of Capital Assets by Government

Capital Gains in case of Slump Sale

Transfer of Security in Demat Form

Insurance Claim on Damage of Capital Asset

Capital Gain on transfer of Land & Building

Taxation of ESOP | Employee Stock Option Plan

Capital Gain on Virtual Digital Asset

Exemption u/s 54, 54B, 54D

Exemption u/s 54EC, 54EE, 54F, 54G, 54GA, 54GB

Capital Gain Account Scheme

Computation of Tax on Capital Gain

Tax Computation of Capital Gain u/s 111A & 112A

Practical Problem & MCQ | Capital Gains

Income from Other Sources

Income from Other Sources Lecture 1| Sec. 56(2) | CA Inter, CS Executive & CMA Inter

Residual Income Taxable under head Income from Other Sources| Sec. 56(1)

What is Deemed Dividend? Taxation of Deemed Dividend

Taxation of Casual Income like Lottery Winning, Horse Races etc. & Interest on Securities

Grossing Up & Exempt Interest

Taxation of Income from Gift | CA Inter, CS Executive & CMA Inter

Exempted Gift | No Tax on these Gifts

Share Premium in Excess of FMV is Income for Company

Practical Problem & MCQ | Income from Other Sources

Clubbing of Income

Clubbing of Income Lecture 1 | Revocable & Irrevocable Transfer of Asset

Remuneration of Spouse Clubbed

Clubbing of Income of Minor Child

Setoff & Carry Forward of Losses

Setoff & Carry Forward of Losses Lecture 1 | HP & PGBP Loss

Setoff & Carry Forward of Losses Lecture 2 | CG & IOS Loss

Practical Problem & MCQ | Setoff & Carry Forward of Losses

Deduction

Deduction u/c VI A Lecture 1 | Deduction of Life Insurance Premium | Income Tax AY 2024-25

Deduction u/s 80C & 80CCC | Deduction of NSC, PPF, ULIP, ELSS, FD, Tuition Fee, Pension

Deduction u/s 80CCD, 80CCH, 80D | Deduction of NPS, Agniveer Corpus, Health Insurance

Deduction u/s 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80G & 80GG

Deduction u/s 80GGA, 80GGB, 80GGC, 80JJAA & 80QQB

Deduction u/s 80RRB, 80TTA, 80TTB & 80U

Practical Problem & MCQ | Deduction | Income AY 2024-25

Total Income

Computation of Total Income | CA Inter, CS Executive, CMA Inter

Practical Problem & MCQ | Total Income | Income Tax AY 2024-25

Return of Income

Statutory Filing of Return Sec 139(1) | Due Date of Filing ROI

Loss Return 139(3), Belated Return 139(4), Revised Return 139(5)

Who has to obtain PAN | Submission of Return through TRP

Which ITR Form to Fill | ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-7

Updated Return ITR U Sec. 139(8A) | Income Tax AY 2024-25

Interest u/s 234A, 234B, 234C, 234D, 234F | Late Filing & Non-Payment of Advance Tax

Practical Problem & MCQ | Return of Income

TDS & TCS

What is TDS & TCS | Lecture 1 | CA Inter, CS Executive, CMA Inter

TDS on Salary, Interest & Online Game | Sec. 192, 193, 194, 194A, 194B, 194BA & 194BB

TDS on Payment to Contractor & Commission Payment | Sec. 194C, 194D, 194DA, 194G & 194H

TDS on Rent, Professional & Technical Fee | 194I, 194IA, 194IB, 194IC, 194J, 194K, 194LA, 194M

TDS on Cash Withdrawal & Payment by ECO | Sec. 194N, 194O, 194Q, 194R & 194S

Interest, Fee & Penalty on TDS Delays & Defaults

Rates of TCS | Income Tax AY 2024-25 | CA Inter, CS Executive, CMA Inter

TCS by Authorised Dealer & TCS on Sale of Goods exceeding Rs. 50 Lakh | Sec. 206C(1H)

Practical Problem & MCQ | TDS & TCS | Income Tax AY 2024-25

Alternate Minimum Tax

Alternate Minimum Tax | AMT Sec. 115JEE

Practical Problem & MCQ | Alternate Minimum Tax AMT

MSME Payment within 15 or 45 days Compulsory | Sec. 43B(h) of Income Tax Act

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