Income Tax : Introduction : 1.1 Introduction, 1.2 History of Income Tax, 1.3 Important Definitions/Concepts
Income from Salary (Sec. 15 to 17) : 2.1 Introduction, 2.2 Allowances, A. Fully taxable Allowances, B. Partly taxable Allowances, C. Fully exempt Allowances, 2.3 Perquisites, A. Perquisites taxable in all cases, B. Perquisites taxable in specified case, C. Taxfree perquisites, Accommodation Facility, Motor Car Facility, Medical Facility, Leave Travel Concession (LTC), 2.4 Retirement Benefits, 2.5 Provident Fund & Tax treatment, Problems & Solutions : Questions
Income from house Property (Sec. 22 to 27) : 3.1 Introduction, 3.2 Exempted incomes from H.P, 3.3 Types of House Properties, A) Income from Letout Property, Gross Annual Value, Municipal Rental Value (MRV), Fair Rental Value (FRV), Standard Rent (SR), Expected Rental Value (ERV), Actual/Annual Rent (AR), Unrealised Rent (UR), Vacancy Period Rent, Municipal Taxes, Deductions U/S 24, Realisation of Unrealised Rent, Arrears of Rent received. B) Self Occupied Property for residence, C) Deemed to be Letout Property, D) Party self occupied & Party Letout Property, Problems & Solutions : Questions
Income from Other Sources (Section 56 to 59) : 4.1 Introduction, 4.2 Interest on securities – (Exempted), 4.3 Important Points, Dividends, Interest on securities, Casual income, Bank interest on FD, Family Pension, Gifts, Insurance Commission, Interest on compensation or enhanced compensation, Problems & Solutions : Questions
Deductions from GTI : 5.1 Meaning of Tax Deduction, 5.2 Tax Deductions Available under Section 80C to 80U, Problems & Solutions : Questions
Income Tax Authorities and Assessment Procedure : 6.1 Introduction, 6.2 Administrative Income Tax Authorities, 6.3 Assessing Officer, 6.4 Appointment of Income Tax Authorities, 6.5 Powers of Income Tax Authorities, 6.6 Central Boards of Direct taxes, 6.7 Powers of the Chief Commissioner or Commissioner of Income Tax, 6.8 Powers of Assessing Officer, 6.9 Summary : Powers of Income Tax Authorities, 6.10 Assessment Procedure, 6.11 Types of Income Tax Assessment.
e-Filing Procedure : 7.1 Meaning of Income Tax Return, 7.2 Due date for Income Tax Return, 7.3 The different categories of Income Tax Return (ITR) forms, 7.4 Necessary Documentary Proof, 7.5 Types of e-Filing, 7.6 e-Filing Procedure, 7.7 Form No.16, 7.8 Form 10E, 7.9 Tax Planning, 7.10 Advance Tax, 7.11 PAN, 7.12 TDS, Forms – 10 E, 15 G, 15H, 16, 16A, ITR1 to 7