01 Basic Concepts

Class 1

2 Topics

Introduction [Part-1]

Introduction [Part-2]

02 Residential Status

Class 1 (Taxable Income based on Residential Status)

5 Topics

(1) Income Taxable Rules

(2) Illustration-2.11

(3) Illustration-2.12

(4) Revision of Rules

Question-10

Class 2 (Residetial Status of Individual)

8 Topics

(1) Conditions and Rules

(2) Calculation of Days

Illustration-2.8, 2.9, 2.10

Class 3 (Other Residential Status)

2 Topics

(1) Residential Status of HUF

(2) Other Residential Status

03 Salary

Class 1 (Basic)

1 Topic

Introduction and Basics

Class 2 (HRA)

3 Topics

(1) House Rent Allowance

Illustration-4.5

Illustration-4.6

Class 3 (Other Allowances)

4 Topics

(1) Entertainment Allowance

(2) Allowance [Type-2]

(2) Allowance [Type-3]

(2) Allowance [Type-4]

Class 4 (Perquisites - Accommodation, Furniture)

6 Topics

(1) Perquisites [Introduction]

Class 5 (Servant, Gas and others)

5 Topics

(1) Domestic Servant

(2) Gas, Water and Electricity

(3) Education

(4) Sale of Movable Assets

(5) Use of Movable Assets

Class 6 (Car)

2 Topics

(1) Car

Illustration-4.25

Class 7 (LTC, Tour & Accommodation, Medical, Interest on Loan)

3 Topics

(1) Leave Travel Concession (LTC)

(2) Tour, Travel and Accommodation

(3) Medical

Class 8 (Refreshment & Meal, Gifts)

5 Topics

(1) Interest on Loan

(2) Refreshment, Meal and Gifts

(3) Credit Card and Club

(4) Sweat Equity

(5) Other Perquisites

Class 9 (Leave Salary & Gratuity)

7 Topics

(1) Leave Salary or Leave Encashment

(2) Illustration-4.36

Class 10 (Pension, VRS)

6 Topics

4 Topics

3 Topics

04 House Property

Class 1 (Introduction)

1 Topic

Introduction

Class 2 (Calculation of GAV)

4 Topics

Meaning of AR, FR, MV, SR, UR

Calculation of Gross Annual Value

Illustration-5.1

Computation of Total HP Income

Class 3

4 Topics

Illustration-5.2 [Unit System]

Illustration-5.3 & 5.4

Illustration-5.5 [Partly Self Occupied]

Illustration-5.7 [Unrealised Rent]

Class 4 (Interest on Borrowed Capital)

4 Topics

Interest on Borrowed Capital

Illustration-5.9

Illustration-5.10

Illustration-5.11

Class 5 (Self Occupied House)

5 Topics

Interest of Self Occupied House

5 Topics

4 Topics

Question-3 (Recovery of Unrealised Rent)

Question-6 (Property used for own Business)

05 Business or Profession

Class 1

1 Topic

Introduction

Class 2

5 Topics

Deduction of Depreciation

Illustration-6.3

Tea Development Fund

Site Restoration Fund

Scientific Research

Class 3

6 Topics

Spectrum & Telecommunication Licence

Agricultural Projects & Skilled Development

Preliminary Expenses, Amalgamation & Demerger, VRS

Other Deductions

General Deductions

Expenses Not Deductible

Class 4

4 Topics

Stamp Duty Value for Land and Building

Maintenance of Accounts

Audit of Accounts

Presumptive Income Scheme [44AD, 44AE, 44ADA]

Class 5 (Computation of Income)

3 Topics

Basic Rules & Illustration-6.24

06 Capital Gain

3 Topics

Computation of Income

Class 2

5 Topics

Indexation (Case-1)

Indexation (Case-2)

Indexation (Case-3 & Case-4)

5 Topics

Insurance Claim & Illustration-7.9

Conversion of Stock & Illustration-7.10

Sale to Firm & Illustration-7.11

Compulsory Acquisition & Illustration-7.14

Class 4

10 Topics

Joint Development Project

Conversion of Debentures and Shares

Sale of Intangible Assets

Depreciable Assets

Illustration 7.18 & 7.20

Sale by Electricity Company

Slump Sale

Real Estate Transactions

Quoted Shares

Transfer by Non Residents and Illustraiton-7.22 & 7.23

7 Topics

Section 54G, 54GA & 54GB

Section54F

Illustration-7.41

Class 6 (Exam Questions)

4 Topics

07 Other Sources Income

Class 1

3 Topics

Introduction and Grossing up

2 Topics

08 Deductions

6 Topics

Section 80TTA, 80TTB, 80U

Class 2

4 Topics

Section 80G

Illustration-11.9

Illustration-11.11 [Hints]

Section 80GG

Class 3 [Calculation of Tax]

3 Topics

Income Tax Slab for Individual

Illustration-11.12

Illustration-13.1

09 Clubbing of Income

Class 1

1 Topic

Clubbing of Income

10 Set Off and Carried Forward

Class 1

2 Topics

Introduction and Rules

Illustration-10.9

11 Agriculture Income

Class 1

4 Topics

Basic Concepts

Calculation Procedure

Illustration-12.1

Illustration-12.2

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