| 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 |
8
|
A(a)1.3
A(a)1.4
A(a)1.5
A(a)1.6
A(a)1.6
A(a)1.7
A(a)1.9
A(a)1.10 |
| (b) Basis of Charge
A8: Person
A9: HUF
A10: Government Sector
A11: Charitable trust
A12: Mind Map of Income Tax |
15 |
A(b)1.11
A(b)1.13
A(b)1.16
A(b)1.18
A(b)1.18
A(b)1.21 |
| (c) Residential Status
A13: Rules for an Individual
A14: Explanation to Sec 6(1)(c)
A15: Third explanation to 6(1)(c)
A16: Company
A17: Residential status of other persons |
20 |
A(c)1.26
A(c)1.27
A(c)1.36
A(c)1.37
A(c)1.41
A(c)1.42 |
| (d) Scope of Income
A18: Scope of Assessable Income
A19: Sec 9(1)(v)/(vi)/(vii)
A20: Sec 9(1)(i) vs 9(1)(vii) |
18 |
A(d)1.46
A(d)1.47
A(d)1.55
A(d)1.56 |
| (e) Rates of Tax
A21: Comparative rates of Tax |
17 |
A(e)1.64
A(e)1.73 |
| B |
Gifts
B1: Gifts under Income Tax
B2: Sec 56(2)(x) |
16 |
B1.1
B1.1
B1.5 |
| C |
(a) Returns of Income
C1: The Entire story
C2: Summary Sec 139
C2: Sec 139(1)(b)
C3: Procedure for filing ROI
C4: Sec 44AB Tax Audit
C5: Due dates for ROI
C6: Sec 139(8A) Updated Return
C7: The total summary for ROI |
26 |
C(a)1.1
C(a)1.1
C(a)1.2
C(a)1.3
C(a)1.9
C(a)1.11
C(a)1.11
C(a)1.20
C(a)1.26 |
| (b) PAN & AADHAR |
8 |
1.27 |
| D |
(a) Advance Tax
D1: Advance Tax
D2: Interest u/s 234A/B/C
D3: Assessed/Returned& Estimated Tax |
14 |
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
D4: Learning the sections
D5: Sec 193 & 194A
D6: TDS on Dividend
D7: Sec 194C – Works Contract
D9: Sec 194N – Cash withdrawal
D8: Sec 19O – ECO |
49 |
D(b)1.15
D(b)1.18
D(b)1.19
D(b)1.27
D(b)1.30
D(b)1.39
D(b)1.41
D(b)1.46 |
| (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) |
16 |
D(c)1.64
D(c)1.64
D(c)1.69
D(c)1.70
D(c)1.74 |
| E |
Exempted Income |
4 |
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 |
42 |
F1.1
F1.1
F1.2
F1.5
F1.6
F1.13
F1.15
F1.18
F1.23
F1.24 |
| 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 |
66 |
G1.1
G1.1
G1.13
G1.15
G1.16
G1.19
G1.23
G1.27
G1.33
G1.36
G1.38
G1.41
G1.48
G1.64 |
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