Provisions of AY : 2022-23
Instructor: Chandan Poddar
Validity Period: 92 days
Validity Period: 183 days
Validity Period: 276 days
Validity Period: 45 days
Technical and additional features.
How to buy the Course, access it and ask doubts?
Income Tax B.com(H/P), BBA: This course includes almost all the chapters covered by various universities at the UG level. However, students are advised to check the chapters available in this course with concern university syllabus. You can check the lectures available by clicking the 'course contents'.
All lectures of This course has been recorded by Chandan Poddar Sir.
Chapters Covered for B.com (H), BBA Students :
Basics of Taxation
Income Under head Salaries
Income Under head House property
Income Under head PGBP
Income Under head Capital Gains
Income Under head Other Sources
What you will learn after watching the lectures:
a) Concepts related to the chapter.
b) How to solve the practical questions in the exam.
c) Relevant theory of chapter (if any).
How to Study?
a) After buying the lectures start watching the chapters covered by your university syllabus.
b) While watching lectures make proper notes from videos.
c) Solve questions of book prescribed by your university.
In this course, common questions have been solved to ensure that you are able to understand the concept in a perfect manner. After watching the lectures of any particular chapter you will be easily able to solve the book prescribed by your university. In case of any difficulty, you can ask the doubts in Chat Box provided in the course. Our experts will assist you in solving the questions.
a) Offline Mode: Download the Entire Course in APP
1. The most valuable feature of our Course is that you can Download the Entire Content of Course (Video Lectures & PDF Files) on your Mobile Phone using Our App "Escholars."
2. After Downloading the Course, you can learn Offline. So there is no need for the Internet.
b) Video quality adjustment: Automatic as per internet speed or Manual (same as YouTube)
If you are facing an Internet-related Issue in your phone, then you can adjust the video quality of the Lectures at three levels like Low Med & High
c) Speed adjustment (x 1, x1.5 etc.…)
You can change the Speed of the Video Lectures at Six Levels ranging Low to High Like 0.25 to 2 x
d) Number of devices
1. According to Academy Policy, you can View your Course through Two Devices Only.
2. At a time you can run the Course through one device Only
Frequently Asked Questions
How to Signup and How to buy the Course?
How to access the Course after buying it?
(a) Open our Website www.escholars.in, Through any Internet Browser (Like Google Chrome etc.) on any Desktop, Laptop, Tab or on Mobile Phone Browser.
(b) Through Our Mobile App "Escholars" (Available in Google Play Store) On the Mobile Phone or Tab
2. After log in to the Website, go to My Course & Click on Start Course.
How to start studies after buying the course/ Time table for studies?
Follow the sequence in which videos lectures have been provided in your course.
How the latest changes in courses are provided?
We keep a strict eye on the changes. All the lectures are timely updated as per the latest changes in the exam pattern. You will get the notification of incorporation of all the latest changes in your Course.
What if I am not satisfied with video content?
How to ask doubts?
You can ask your academic queries through our Discussion Section. It is available under every Video Lecture of your Course
How long will I get the answer to my doubts/Queries?
We try our best to answer your queries within 24 hours of posting the doubts except on Holidays and Sundays.
What if my doubts were not cleared in discussion form?
In any case, if your Queries have not been solved within 24 hours, then it is suggested that take a pic of your query and send it through Email on email@example.com
After receiving your mail, we will call you back, and the subject expert will resolve your question on the same working day.
What if I am unable to understand the solution provided by the Subject Expert?
1. It is suggested that ask your Doubt again in the Discussion Section and mention there to resolve the problem using a different method
2. Or You can send your Complaints / Suggestions regarding that Particular Video or PDF Files with the Full Details (Course Name / Subject Name / Video Name) on firstname.lastname@example.org
Can we download the Course Data (PDF Files and Video Lectures) on Our External Memory Card / Pen Drive / Laptop?
1. You can download the Course Data (PDF Files and Video Lectures) through Escholars App, and it will reside in your Phones Internal Memory Only
2. It can not be saved in Your Mobile Phones External Memory Card or anywhere else,
Can I download the E-books or PDFs of assignments and test papers?
Yes, you can download all the PDF Files (E-books, Test papers, Suggested answers) in your Mobile Phone using our App "Escholars" and as well as through our Website www.escholars.in
Is there any restriction of the number of downloads of PDFs?
Through App, you can download the PDF Files for Once, but through our Website, you can get it unlimited Times
Is there any restriction on the number of downloads of videos?
How much memory space I need to download the videos?
2.0 GB of Space is Required to download Complete data of this course.
Technical help Related
What if I want to change my Mobile device?
Kindly note that we have given a facility to download through our App on your FIRST MOBILE PHONE and for ONE TIME only
What if I exceed the number of Mobile devices?
1. Once you download the Data on your first Registered Mobile, then Server does not allow you to Download the Same Subjects Data (Video Lectures and PDF Files) on Any Another Mobile Phone.
2. In any case, if Your Mobile Phone is Lost or Damaged, then the Support team will ask you for some documentation via Email, after Verification, they may permit you to use other Mobile Device. However, if it is found that you have shared your ID with your friends, your ID will be permanently blocked.
How to change my email ID for all latest updates?
How to update the phone number for all the latest updates?
You should send a request on email@example.com then the Support team will enquire you, and after Verification, they may Change your Mobile No.
Can I simultaneously run the Course on multiple devices?
No, You cannot run the Course on Different Devices simultaneously
Can I run different courses simultaneously on different devices purchased from single email Id?
No, You cannot run different courses simultaneously on different devices purchased from single email Id.
Can two persons purchase the same Course and run the same Course with the same id on different Mobiles?
"We will Deactivate that Email ID permanently without any Refund".
What if I face any other technical issues in running the Course?
For the smooth running of the Course on the "Escholars App", It is recommended that you should follow the below-mentioned steps:
First, check your Mobile device for the following things:
How to extend the course validity?
Not allowed for this Course.
Still any doubt?
We will be happy to answer your queries.
|Your First Step Guide|
|Basics of income tax|
|Income tax act 1961 Part 1 constitutional provisions|
|Income tax act 1961 part 2 basic introduction of income tax act 1|
|Income tax act 1961 part 3 definitions of person, assessee, py, ay 1|
|Income under the head salaries|
|#1 Income under head salaries part 1 chargabiliy nder head salaries|
|#2 Income under salaries part 2 charge of salary graded pay scale 1|
|#3 Income under head salary house rent allowance 1|
|#4 Income tax act 1961 hra questions 1|
|#5 Income under head salaries fully taxable partly taxable allowances part 5 1|
|#6 Income under head salary partly taxable wholly exempt allowance 1|
|#7 Ammendment in case of transport allowance|
|#8 Income tax gratuity treatment provisions|
|#9 Gratuity questions income tax 1|
|#10 gartuity ammendement|
|#12 Retrenchment compensation income under head salary 1|
|#12A voluntary retirement scheme income under head salaries 1|
|#14 Tax treatment of povident fund income under head salaries part 15 1|
|#14A Super annuation fund|
|#14B Employers contribution as perquisite (Part 1)|
|#14C Employers contribution as perquisite (Part 2)|
|#14D Employers contribution as perquisite (Part 3)|
|#15 Leave encashment provisions|
|#16 Leave encashment numerical 1|
|#17 Definition of perquisites|
|#18 Leave travel concession|
|#19 Medical facility|
|#20 Medical facility complete question|
|#21 Interest free loan part 1|
|#22 Interest free loan part 2|
|#23 Taxabilty of gift|
|#24 Esop valuation part 1|
|#25 Esop part 2|
|#26 Free or concessional meals|
|#26A Amendment on Free food|
|#27 Income under head salaries Use of movable assets other than motor car|
|#28 Car facility part 1|
|#29 Car facility part 2|
|#30 Transfer of movable asset|
|#31 Rent free accommodation part 1|
|#32 Rent free accommodation part 2|
|#33 Perquisites taxable in case of specified employees|
|#34 Other perquisites like education, gas, servant and fully exempt|
|#35 Income under head salaries professional tax, entertainment allowance and standard deducion|
|#36 Salary statement|
|#1 Charging section part 1|
|#2 Commutation of annual value part 2|
|#3 Annual value AR ER part 3|
|#4 Net annual value part 4|
|#5 Deduction us 24 part 5|
|#6 Pre and post acquisition interest part 6|
|#7 Complete question part 7|
|#8 Complete question deemed to be let out part - 8|
|#9 Complete question part 9 important|
|#10 Most important question part 10|
|#11 Complete question house in foreign country part 11|
|#12 Unrealised rent and arrears of rent part 12|
|#12A Deemed owner dection 27 part 12A|
|#14 Joint ownership with question part 4 the end|
|Income under head PGBP|
|#1 Charging section part 1|
|#2 Income under head PGBP charging section part 2|
|#3 Types of business part 3|
|#4 Section 29 to 31 part 4|
|#5 Section 32 part 5|
|#5A Change in depreciation rates of motor vehicles|
|#6 Section 32 part 6|
|#7 Income under head PGBP section 32 part 7|
|#8 Section 32 part 8|
|#9 Section 32 special points part 9|
|#10 Section 32 additional depreciation part 10|
|#11 Section 32 additional depreciation part 11|
|#12 Section 32 question 1 part 12|
|#12A Section 32 question 2 part 12A|
|#14 Section 32 question 3 part 14|
|#15 Income under head PGBP actual cost section 43(1) part 15|
|#16 Income under head PGBP actual cost special cases part 16|
|#17 Income under head PGBP question on section 32 and 43(1) part 17|
|#18 Income under head PGBP question on section 43(1) and section 32 part 18|
|#19 Income under head PGBP question cash payment to buy fixed asset part 19|
|#20 Income under head PGBP actual cost special cases II part 20|
|#21 Income under head PGBP question conversion of business part 21|
|#22 Income under head PGBP part 22 section 50|
|#23 Income under head PGBP part 23 terminal depreciation and balncing charge|
|#24 Income under head PGBP part 24 section 32AD investment allowance reserve|
|#25 Income under head PGBP part 25 section 32AD question for practice|
|#26 Section 35 in house research part 26|
|#27 Section 35 contribution for scirntific reserach part 27|
|#28 Section 35 question for practice part 28|
|#29 Income under head PGBP section 35D part 29|
|#29A Section 35D Amendment|
|#30 Income under head PGBP part 30 section 35D question for practice|
|#31 Section 35AD spcified business part 1|
|#32 Specified business part 2|
|#33 Section 35AD specified business part 3|
|#34 Section 35AD specified business part 4|
|#35 Section 35AD question for practice|
|#36 Specified business section 35AD question for practice|
|#37 Section 35CCD, 35CCC, 35DDA, 35CCA|
|#38 Section 36 part 1|
|#39 Section 36 part 2 discount on zero coupon bonds|
|#40 Section 36 part 3 employer's contribution|
|#41 Section 36 part 4 contribution by employees|
|#42 Section 36 part 5 bad debts and animals used for business|
|#43 Section 36 part 6 family planning, CTT and STT|
|#44 Section 37 general deduction|
|#45 Section 40 disallowances payment without TDS|
|#46 Section 40 disallowances part 2|
|#47 Question for practice reasoning based|
|#48 PGBP How to solve P&L question|
|#49 P&L complete question|
|#50 PGBP P&L completw question for practice|
|#51 updated section 40(b) payment by partnership firm to partners|
|#52 Numerical on computation of book profits|
|#53 Section 40(b) interest in represntative and individual capacity|
|#54 Section 40A(2) payments to relatives|
|#55 Section 40A(3) cash payments exceding 10,000|
|#56 Numerical on 40A(2) and 40A(3)|
|#57 Section 40A(7) and 43B|
|#58 Numerical on 43B|
|#59 Section 44AA compulsory maintenance of books of accounts|
|#60 Numerical on 44AA|
|#61 Updated section 44AD presumptive taxation|
|#62 Section 44AD numerical on section 44AD|
|#63 Question for practice Very important|
|#64 Section 44AE presumptive taxation for transporters|
|#65 Section 44AE numerical for practice|
|#66 Concept of unabsorbed depreciation|
|#67 Numerical on 44AD and 44AE|
|#68 Section 44ADA presumptive income for professionals|
|#69 Section 44AB compulsory audit of books of accounts|
|#70 Complete question on PGBP|
|#71 Complete question on PGBP cash basis|
|Income under head capital gain|
|#1 Charging section and definition of transfer|
|#2 Definition of capital asset|
|#3 Capital asset short and long term|
|#4 Types of capital gains STCG (with numerical)|
|#5 Types of capital gains LTCG (with numerical)|
|#6 Property acquired before 1-04-2001 with numerical|
|#7 Separate computations of CG on land and building|
|#8 Special points indexation not available and treatment of STT|
|#9 Special point cost of acquisition and improvement in case of intangible asset|
|#10 Special point bonus shares and right shares COA|
|#11 Special case 1 conversion of capital asset into stock in trade|
|#12 Special case 2 conversion of stock in trade into capital asset|
|#12A Special case 3 compulsory acquisition under any law|
|#14 Numerical on compulsory acquisition 1|
|#15 Numerical on compulsory acquisition 2|
|#16 Special case 4 insurance claim against capital asset|
|#17 Numerical on insurance claim against capital asset|
|#18 Special case 4 insurance claim against capital asset|
|#19 Special case 5 transfer of capital asset between firm and partners|
|#20 Numerical on transfer of capital assets between firm and partner|
|#21 Special case 6 joint development agreements|
|#22 Special case 7 slump sale|
|#22A Amendment in slump Sale|
|#23 Numerical on slump sale 1|
|#24 Numerical on slump sale 2|
|#25 Stamp value as full value of consideration|
|#26 Numerical on stamp valuation 1|
|#27 Numerical on stamp valuation 2|
|#28 Advance money forfeited section 51|
|#29 Numerical on advance money forfeited|
|#30 Sales consideration in special cases|
|#31 Transactions not to be considered as transfer section 47|
|#32 Transactions not to be considered as transfer part 2|
|#33 Transactions not considered as transfer reverse mortgage|
|#34 Transactions not considered as transfer rupee denominated bond|
|#35 Section 49(1) case law manjula J shah|
|#36 New capital gains exemptions section 54|
|#36A Option under section 54|
|#37 Capital gains exemptions numerical on section 54|
|#38 Exemptions section 54B agricultural land|
|#39 Exemptions section 54D compulsory acquisition of industrial undertaking|
|#40 Exemptions section 54EC investment in bonds|
|#41 Numerical on 54EC 1|
|#42 Numerical on 54EC and 50C with setoff|
|#44 Section 54EE investment in certain notified units|
|#45 Numerical on section 54EE|
|#46 Section 54F investment in residential house part 1|
|#47 Section 54F investment in residential house part 2|
|#48 Numerical on section 54 and 54F|
|#49 Capital gains how to compute tax part 1|
|#50 Capital gains how to compute tax part 2|
|#51 Capital gains how to compute tax part 3|
|#52 Taxability of STCG|
|#53 Taxability of LTCG|
|#54 Question for practice LTCG taxability|
|Income under head other sources|
|#1 Chargeability and shares in closely held company|
|#2 Taxability of dividend very important|
|#3 Taxability of interest, gambling income and gifts|
|#3A Taxability of gifts amendment|
|#4 Numerical for practice|
|#5 Dividend stripping and bonus stripping|
|#6 Numerical on other sources|
|Set off and carry forward of losses|
|#1 Set off intra head inter source under same head|
|#2 Inter head adjustment|
|#3 Carry forward|
|Clubbing of income|
|#1 Clubbing of income|
|#2 Asset transferred to spouse and son's wife|
|#3 Clubbing of income|
|#4 Cross transfers indirect transfers|
|#5 Special points|
|#1 Basic condition for individual|
|#2 Additional conditions for individual|
|#3 Special points related to residentship of individual|
|#4 Exceptions in case of individual|
|#5 Residental status of HUF|
|#6 Residental status of other person|
|#7 Impact of residental status|
|#8 Business connection|
|#9 Special points|
|Taxability of Person of Indian origin and Indian citizen|
|Concept of deemed resident|
|Deemed resident status of OR and NOR|
|Deductions from gross total income|
|E-book deductions under chapter vi A|
|#1 Deductions from total income|
|#2 80E Interest on loan taken for higher education|
|#3 80G Donations to certain funds, charitable institutions|
|#4 80GG Deduction in respect of rent paid|
|#5 80TTA 80TTB deduction in respect of interest income|
|#6 80U Deductions in case of persons with disability|
|#7 80JJAA Deduction for providing additional employment|
|#8 80D Deduction in respect of health insurance premium|
|#9 80C, 80CCC, 80CCD deduction against specified contribution|
|#9A atal pension yojna notified for 80CCD|
|Amendments under 80CCD finance act 2019|
|Deduction under section 80EE|
|Deduction under 80EEA and 80EEB|
|Deductions 80EE, 80EEA and 80EEB|
|Provisions for filing of return of income|
|E book filing of return of income|
|#1 Meaning and scope of income tax return|
|#2 Due dates for filing of return of income|
|#3 Default in furnishing return of income|
|#4 Return of loss|
|#5 Belated return|
|#6 Revised return and defective return|
|E Book advance tax|
|#1 Computation and due dates|
|#2 Interest under 234B and 234C|
|#1 Section 10(1) and rule 7|
|#2 Rule 7A, 7B and 8|
|#3 Partial integration|
|Tax holiday for units located in SEZ (section 10AA)|
|Section 10AA tax holiday for units located in SEZ|
|How to compute tax (AY 2020-21) | AY 2019-20 tax computation is covered under head capital gains|
|How to compute tax part 1|
|How to compute tax part 2|
|How to compute tax part 3|
|Tax rates in case of partnership and companies|
|Assessment of individual|
|How to solve this assignment|
|Question 11 (115BAC)|
|Question 12 (115BAC)|
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