| 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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