| 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 |
9
|
A(a)1.3
A(a)1.4
A(a)1.5
A(a)1.5
A(a)1.6
A(a)1.7
A(a)1.8
A(a)1.10 |
| (b) Basis of Charge
A8: Person
A9: HUF
A10: Government Sector
A11: Charitable trust
A12: Mind Map of Income Tax |
13 |
A(b)1.11
A(b)1.13
A(b)1.16
A(b)1.17
A(b)1.18
A(b)1.20 |
| (c) Residential Status
A13: Exception to Sec 6(1)(c)
A14: Third exception to 6(1)(c)
A15: Company
A16: Rules for an Individual |
18 |
A(c)1.24
A(c)1.30
A(c)1.32
A(c)1.36
A(c)1.38 |
| (d) Scope of Income
A17: Scope of Income
A18: Sec 9(1)(v)/(vi)/(vii)
A19: Sec 9(1)(i) vs 9(1)(vii) |
16 |
A(d)1.41
A(d)1.41
A(d)1.48
A(d)1.49 |
| (e) Rates of Tax
A20: Comparative rates of Tax |
10 |
A(e)1.56
A(e)1.59 |
| B |
Gifts
B1: Gifts under Income Tax
B2: Sec 56(2)(x)
B3: Receipts for COVID 19 |
|
B1.1
B1.1
B1.4
B1.10 |
| 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 |
24 |
C(a)1.1
C(a)1.1
C(a)1.1
C(a)1.3
C(a)1.8
C(a)1.9
C(a)1.9
C(a)1.21
C(a)1.23 |
| (b) PAN & AADHAR |
13 |
1.24 |
| D |
(a) Advance Tax
D1: Advance Tax
D2: Interest u/s 234A/B/C
D3: Returned & Assessed Tax |
15 |
D(a)1.1
D(a)1.2
D(a)1.2
D(a)1.4 |
| (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 |
44 |
D(b)1.15
D(b)1.17
D(b)1.18
D(b)1.27
D(b)1.29
D(b)1.37
D(b)1.39
D(b)1.44 |
| (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) |
20 |
D(c)1.58
D(c)1.58
D(c)1.61
D(c)1.66
D(c)1.69 |
| E |
Exempted Income |
6 |
E1.1 |
| 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 |
44 |
F1.1
F1.1
F1.2
F1.5
F1.6
F1.12
F1.14
F1.19
F1.23
F1.25 |
| 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 |
61 |
G1.1
G1.6
G1.15
G1.16
G1.17
G1.19
G1.24
G1.27
G1.30
G1.34
G1.35
G1.38
G1.47
G1.60 |
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