INCOME TAX ( TDS,TCS)

1️⃣ Introduction to Income Tax

• Meaning of Income Tax

• Direct Tax vs Indirect Tax

• Basic Concepts of Income Tax

• Assessment Year (AY) & Previous Year (PY)

• Types of Assessee

2️⃣ Residential Status

• Residential Status of Individual

• Resident & Non-Resident

• Taxability Based on Residential Status

3️⃣ Heads of Income

• Income from Salary

• Income from House Property

• Income from Business / Profession

• Capital Gains

• Income from Other Sources

4️⃣ Salary Income

• Components of Salary

• Allowances

• Perquisites

• Deductions from Salary

• Calculation of Taxable Salary

5️⃣ House Property Income

• Self Occupied Property

• Let Out Property

• Interest on Housing Loan

• Calculation of Income from House Property

6️⃣ Capital Gains

• Short Term Capital Gain (STCG)

• Long Term Capital Gain (LTCG)

• Indexation Concept

• Capital Gain Calculation

7️⃣ Deductions Under Chapter VI-A

• Section 80C

• Section 80D

• Section 80E

• Section 80G

• Other Important Deductions

8️⃣ TDS (Tax Deducted at Source)

• Meaning of TDS

• TDS Rates

• TDS Return

• Form 26Q / 24Q

• TDS Certificate (Form 16 / 16A)

9️⃣ Income Tax Return (ITR)

• Types of ITR Forms (ITR-1, ITR-2, ITR-3, ITR-4)

• ITR Filing Process

• Income Tax Portal Use

• ITR Verification

???? Practical Work on Income Tax Portal

• PAN Registration

• Login Process

• ITR Filing Practice

• Downloading AIS / Form 26AS