by | Unit 1 | |
| Tax: Introduction, Meaning, Definition, Objectives | VIEW |
| Income-Tax Act, 2025: Scope and Framework | VIEW |
| Basic Principles for Charging Income Tax [Sec. 4] | VIEW |
| Assessment, Types of Assessment, Procedure for Assessment | VIEW |
| Finance Bill and Finance Act | VIEW |
| Definitions, Tax Year [Sec. 3] | VIEW |
| Assessee [Sec. 2(11)] | VIEW |
| Person [Sec. 2(77)], | VIEW |
| Income [Sec. 2(49)] | VIEW |
| Heads of Income [Sec. 13] | VIEW |
| Gross Total Income (GTI) [Sec. 122], Total Income [Sec. 2(108)] | VIEW |
| Tax Administration Authorities | VIEW |
| Unit 2 | |
| Residential Status: Introduction and Need | VIEW |
| Determination of Residential Status of Individuals u/s [Sec. 6(2)] to [Sec. 6(8)] | VIEW |
| Incidence of Tax for Individual Assessee [Sec. 5] | VIEW |
| Unit 3 | |
| Capital Receipts and Revenue Receipts | VIEW |
| Rate of Tax Under Old Tax Regime | VIEW |
| Rate of Tax Under Default Tax Regime (New Regime) u/s 202 | VIEW |
| Income Not be included in the Total Income [Sec. 11] | VIEW |
| DTAA | VIEW |
| Unit 4 | |
| Salary: Introduction, Basic Elements | VIEW |
| Employer-employee relationship | VIEW |
| Basis of Charge [Sec. 15] | VIEW |
| Definition of Salary [Sec. 16] | VIEW |
| Deduction from Salary [Sec. 19] | VIEW |
| Allowances | VIEW |
| Perquisites [Sec. 17] | VIEW |
| Retirement Benefits: Gratuity, Leave Salary and Pension | VIEW |
| Computation of Taxable Salary | VIEW |
| Unit 5 | |
| Income from House Property: Introduction, Basic Concepts | VIEW |
| Chargeability [Sec. 20] | VIEW |
| Determination of Annual Value [Sec. 21] – Computation of Income: Let-out Property, Self-occupied Property, Deemed to be Let-out Property, Property not Actually occupied by the owner, Partly Let-out and Partly Self-occupied Property | VIEW |
| Recovery of Arrears of Rent and Unrealized Rent | VIEW |
| Deductions u/s 22: Standard Deduction and Interest on Borrowed Capital | VIEW |
| Treatment of Pre and Post Construction Interest | VIEW |
| Computation of Income from House Property | VIEW |
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