Income Tax (Assessment Year 2019-20)

01 Basic Concepts
Class 1
2 Topics
Introduction [Part-1]
Introduction [Part-2]
02 Residential Status
Class 1 (Taxable Income based on Residential Status)
5 Topics
(1) Income Taxable Rules
(2) Illustration-2.11
(3) Illustration-2.12
(4) Revision of Rules
Question-10
Class 2 (Residetial Status of Individual)
8 Topics
(1) Conditions and Rules
(2) Calculation of Days
(3) Illustration-2.1
(4) Problem-1
Illustration-2.2
Illustration-2.3
Illustration-2.4
Illustration-2.8, 2.9, 2.10
Class 3 (Other Residential Status)
2 Topics
(1) Residential Status of HUF
(2) Other Residential Status
03 Salary
Class 1 (Basic)
1 Topic
Introduction and Basics
Class 2 (HRA)
3 Topics
(1) House Rent Allowance
Illustration-4.5
Illustration-4.6
Class 3 (Other Allowances)
4 Topics
(1) Entertainment Allowance
(2) Allowance [Type-2]
(2) Allowance [Type-3]
(2) Allowance [Type-4]
Class 4 (Perquisites - Accommodation, Furniture)
6 Topics
(1) Perquisites [Introduction]
(2) Accommodation
(3) Furniture
Illustration-4.11
Illustration-4.12
Illustration-4.13
Class 5 (Servant, Gas and others)
5 Topics
(1) Domestic Servant
(2) Gas, Water and Electricity
(3) Education
(4) Sale of Movable Assets
(5) Use of Movable Assets
Class 6 (Car)
2 Topics
(1) Car
Illustration-4.25
Class 7 (LTC, Tour & Accommodation, Medical, Interest on Loan)
3 Topics
(1) Leave Travel Concession (LTC)
(2) Tour, Travel and Accommodation
(3) Medical
Class 8 (Refreshment & Meal, Gifts)
5 Topics
(1) Interest on Loan
(2) Refreshment, Meal and Gifts
(3) Credit Card and Club
(4) Sweat Equity
(5) Other Perquisites
Class 9 (Leave Salary & Gratuity)
7 Topics
(1) Leave Salary or Leave Encashment
(2) Illustration-4.36
(3) Gratuity
Illustration-4.27
Illustration-4.28
Illustration-4.29
Illustration-4.30
Class 10 (Pension, VRS)
6 Topics
Pension
Illustration-4.35
Provident Fund
Retrenchment & VRS
Deductions
Illustration-4.40
Class 11
4 Topics
Illustration-4.48
Illustration-4.49
Illustration-4.50
Illustration-4.51
Class 12
3 Topics
Illustration-4.52
Illustration-4.53
Question-11
04 House Property
Class 1 (Introduction)
1 Topic
Class 1 (Introduction)
Class 2 (Calculation of GAV)
4 Topics
Meaning of AR, FR, MV, SR, UR
Calculation of Gross Annual Value
Illustration-5.1
Computation of Total HP Income
Class 3
4 Topics
Illustration-5.2 [Unit System]
Illustration-5.3 & 5.4
Illustration-5.5 [Partly Self Occupied]
Illustration-5.7 [Unrealised Rent]
Class 4 (Interest on Borrowed Capital)
4 Topics
Interest on Borrowed Capital
Illustration-5.9
Illustration-5.10
Illustration-5.11
Class 5 (Self Occupied House)
5 Topics
Interest of Self Occupied House
Illustration-5.12
Illustration-5.13
Illustration-5.14
Illustration-5.15
Class 6
5 Topics
Special Provisions
Illustration-5.16
Illustration-5.20
Illustration-5.21
Illustration-5.22
Class 7
4 Topics
Illustration-5.23
Illustration-5.24
Question-3 (Recovery of Unrealised Rent)
Question-6 (Property used for own Business)
05 Business or Profession
Class 1
1 Topic
Introduction
Class 2
5 Topics
Deduction of Depreciation
Illustration-6.3
Tea Development Fund
Site Restoration Fund
Scientific Research
Class 3
6 Topics
Spectrum & Telecommunication Licence
Agricultural Projects & Skilled Development
Preliminary Expenses, Amalgamation & Demerger, VRS
Other Deductions
General Deductions
Expenses Not Deductible
Class 4
4 Topics
Stamp Duty Value for Land and Building
Maintenance of Accounts
Audit of Accounts
Presumptive Income Scheme [44AD, 44AE, 44ADA]
Class 5 (Computation of Income)
3 Topics
Basic Rules & Illustration-6.24
Illustration-6.25
Illustration-6.28
06 Capital Gain
Class 1
3 Topics
Introduction
Transfer of Asset
Computation of Income
Class 2
5 Topics
Indexation (Case-1)
Indexation (Case-2)
Indexation (Case-3 & Case-4)
Illustration7.2
Illustration7.4
Class 3
5 Topics
Zero Coupon Bonds
Insurance Claim & Illustration-7.9
Conversion of Stock & Illustration-7.10
Sale to Firm & Illustration-7.11
Compulsory Acquisition & Illustration-7.14
Class 4
10 Topics
Joint Development Project
Conversion of Debentures and Shares
Sale of Intangible Assets
Depreciable Assets
Illustration 7.18 & 7.20
Sale by Electricity Company
Slump Sale
Real Estate Transactions
Quoted Shares
Transfer by Non Residents and Illustraiton-7.22 & 7.23
Class 5
7 Topics
Section 54
Illustration-7.24
Section 54B
Section 54D & 54EC
Section 54G, 54GA & 54GB
Section54F
Illustration-7.41
Class 6 (Exam Questions)
4 Topics
Question-58
Question-59
Question-60
Question-61
07 Other Sources Income
Class 1
3 Topics
Introduction and Grossing up
Illustration-8.7
Illustration-8.9
Class 2
2 Topics
Taxability of Gift
Illustration-8.3
08 Deductions
Class 1
6 Topics
Section 80C
Section 80D
Section 80E
Section 80DD, 80DDB
Section 80QQB, 80RRB
Section 80TTA, 80TTB, 80U
Class 2
4 Topics
Section 80G
Illustration-11.9
Illustration-11.11 [Hints]
Section 80GG
Class 3 [Calculation of Tax]
3 Topics
Income Tax Slab for Individual
Illustration-11.12
Illustration-13.1
09 Clubbing of Income
Class 1
1 Topic
Clubbing of Income
10 Set Off and Carried Forward
Class 1
2 Topics
Introduction and Rules
Illustration-10.9
11 Agriculture Income
Class 1
4 Topics
Basic Concepts
Calculation Procedure
Illustration-12.1
Illustration-12.2
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