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Part 2 of Direct Taxation ( CMA Inter)
Instructor: CA N Raja
Language: English
Validity Period: Lifetime
Welcome to your course "Paper 7 -Direct Taxation Part 2/3"
Are you a student pursuing professional courses like CA / CMA / CS / CFA /CPA / ACCA / CIMA / MBA Finance or are you a Finance Professional / Banker aspiring to excel in Finance and rise to top in your career?
Then this course is for you
You will learn the following:
a) Income under head salary
b) Income from House Property
c) Profits & Gains of Business and Profession
d) Capital Gains
e) Income from Other Sources
For effective listening, please use your headset. While watching lectures, please have a notepad and pen alongside, so that you can take notes of important points.
See you inside the course.
For more topics enroll part
https://courses.carajaclasses.com/s/store/courses/description/Paper-7--Direct-Taxation-Part-13
https://courses.carajaclasses.com/s/store/courses/description/Paper-7--Direct-Taxation-Part-33
Income under head salary | |||
Basic Elements of salary | |||
1794.mp4 | |||
State whether following receipts are salary ? | |||
1795.mp4 | |||
Definition of salary | |||
1796.mp4 | |||
General notes related to salary | |||
1797.mp4 | |||
Basis of charge for salary | |||
1798.mp4 | |||
Salary Due Vs Accrued | |||
1801.mp4 | |||
Place of Accrual of salary | |||
1802.mp4 | |||
Computation of salary at glance | |||
1803.mp4 | |||
Taxability of Gratuity | |||
1804.mp4 | |||
Gratuity received during continuation of service by Government Employee | |||
1805.mp4 | |||
Gratuity on Terminate of service by non-goverment employee covered under payment | |||
1806.mp4 | |||
Gratuity - Seasonal / Piece - rated employee | |||
1807.mp4 | |||
Case 1 Taxability of Gratuity | |||
1808.mp4 | |||
Gratuity received @ Termination by non - Government Employee not covered under p | |||
1809.mp4 | |||
Case 2 Taxability of Gratuity | |||
1810.mp4 | |||
Clarification on claiming statutory amount under gratuity Exemption | |||
1811.mp4 | |||
Tax on Gratuity received after death of an employee | |||
1812.mp4 | |||
Leave Salary Encashment | |||
1817.mp4 | |||
Case study 1 leave salary encashment | |||
1818.mp4 | |||
Case study 2 leave salary encashment | |||
1819.mp4 | |||
What is Pension? | |||
1869.mp4 | |||
Tax treatment of Pension | |||
1870.mp4 | |||
Case Study - Tax treatment of Pension | |||
1871.mp4 | |||
Retrenchment Compensation and Tax Treatment | |||
1879.mp4 | |||
Compensation on VRS and its Tax Treatment | |||
1880.mp4 | |||
Annuity and its Tax Treatment | |||
1893.mp4 | |||
Salary received in lieu of Notice Period & Profit in Lieu of Salary | |||
1894.mp4 | |||
Allowances and its Tax Treatment | |||
1895.mp4 | |||
House Rent Allowance and its Tax Treatment | |||
1896.mp4 | |||
Case 1 House Rent Allowance and Tax treatment | |||
1897.mp4 | |||
Case 2 House Rent Allowance and Tax Treatment | |||
1898.mp4 | |||
Special Allowances and Tax treatment | |||
1899.mp4 | |||
Children Education Allowance & Hostel Allowance | |||
1900.mp4 | |||
Truck Drivers Allowance and Tax Treatment | |||
1917.mp4 | |||
Transport Allowance and Tax Treatment | |||
1918.mp4 | |||
Allowance to Government Employee outside India and other allowances | |||
1919.mp4 | |||
Allowance to Judges of High Court & Supreme Court and Salary to teacher / profes | |||
1920.mp4 | |||
Allowance / Perquisite to member of UPSC | |||
1921.mp4 | |||
Case 1 Children Education Allowance and Hostel Allowance | |||
1922.mp4 | |||
Case 2 Children Education Allowance and Hostel Allowance | |||
1923.mp4 | |||
Case 3 Computation of Gross Taxable Salary | |||
1924.mp4 | |||
Case 4 Computation of Gross Taxable Salary | |||
1925.mp4 | |||
Case 5 Computation of Gross Taxable Salary | |||
1926.mp4 | |||
Perquisites - Meaning and Chargeability | |||
1927.mp4 | |||
Exempted Perquisities | |||
1928.mp4 | |||
Valuatio of Residential Accomodation - provided by CG / State Government | |||
Valuatio of Residential Accomodation - provided by Other Employer | |||
Valuatio of Residential Accomodation - provided by Government / Other Employer - in a Hotel | |||
Export Tab in Backstage View | |||
How to export a Powerpoint presenttion to a video clip? | |||
Key points related to Valuation of Accomodation | |||
How to arrive at value of any concession w.r.to rent of any accomodation provded to the assessee by the employer? | |||
4581 | |||
Case 1 Compute Taxable Value of Perquisite | |||
4582 | |||
Case 2 Compute Taxable Value of Perquisite | |||
4583 | |||
Case 3 Compute Taxable Value of Perquisite | |||
4584 | |||
Income from House Property | |||
Introduction to Income from House Property | |||
1954.mp4 | |||
Building or land appurtenant thereto | |||
1955.mp4 | |||
"Annual value of a property - assessed to tax only in the hands of the owner" | |||
1956.mp4 | |||
Tax Treatment of Unrealised Rent | |||
2533.mp4 | |||
Property Tax | |||
2534.mp4 | |||
Composite Rent | |||
2524.mp4 | |||
Net Annual Value of Property | |||
2525.mp4 | |||
Property Let out Through out PY | |||
2526.mp4 | |||
Property Let out Vacant for part of PY | |||
2527.mp4 | |||
Self Occupied Property | |||
2528.mp4 | |||
Self Occupied and Let out for parts of year | |||
2529.mp4 | |||
Decmed Let out Property | |||
2530.mp4 | |||
Property Stock in Trade | |||
2531.mp4 | |||
Let out and Portion Self Occupied | |||
2532.mp4 | |||
Case-1 Compute Gross Annual Value[GAV] | |||
2535.mp4 | |||
Case-2 Compute Net Annual Value of Property | |||
2536.mp4 | |||
Format-Computation of Income from house property | |||
2537.mp4 | |||
Case-3 compute income from house property let out through out Previous year | |||
2538.mp4 | |||
Format compute income from house property- let out Property vacant for part of t | |||
2539.mp4 | |||
Deductions from Annual Value | |||
2554.mp4 | |||
Deductions for Self Occupied Property | |||
2555.mp4 | |||
Receipt of Arrears Rent Unrealized Rent | |||
2556.mp4 | |||
Income from CO-Owned Property | |||
2557.mp4 | |||
Deemed Ownership | |||
2558.mp4 | |||
Case-4 let out Property vacant for part of the year | |||
2540.mp4 | |||
Format-Computation of Income from house property-Self Occupied Property or Unoc | |||
2541.mp4 | |||
Case-5 Self Occupied Property | |||
2542.mp4 | |||
Case-6 House Property Let-Out for Part of The Year And Self Occupied For Part of | |||
2559.mp4 | |||
Case-8 House Property A Protion Let Out and A Protion Self Occupied | |||
2561.mp4 | |||
Case-9 Arrears of Rent and Unrealized Rent Recived Subsequenly | |||
2562.mp4 | |||
Case-10 Income From Co-Owned Property | |||
2563.mp4 | |||
Profits & Gains of Business and Profession | |||
What is Business and Profession? | |||
2172.mp4 | |||
Income Chargeable under Head Profits and Gains of Business / Profession | |||
2173.mp4 | |||
General aspects related to Profits and Gains of Business / Profession 11 | |||
2174.mp4 | |||
Income not taxable under head Profits and Gains of Business / Profession | |||
2175.mp4 | |||
Expenditures allowed as deduction | |||
2176.mp4 | |||
Rent, Rates, Taxes, Repairs and Insurance for Building | |||
2177.mp4 | |||
Repairs, Insurance of Plant & Machinery & Furniture | |||
2178.mp4 | |||
Depreciation under Sec 32 of Income Tax Act | |||
2179.mp4 | |||
Method of Computing Depreciation | |||
2180.mp4 | |||
Extract of Depreciation Rate | |||
2181.mp4 | |||
Computation of Depreciation Case 1 | |||
2182.mp4 | |||
Computation of Depreciation Case 2 | |||
2183.mp4 | |||
Case Study on Depreciation | |||
2184.mp4 | |||
Expenditure on Scientific Research (Sec 35) - Introduction | |||
3404 | |||
Scientific research as Revenue Expenditure incurred by Assessee | |||
3405 | |||
Scientific research as Capital Expenditure incurred by Assessee | |||
3406 | |||
Application of Sec 41 on Sale of Capital Assets used for Scientific Research | |||
3407 | |||
Deduction on Amount paid to University, College or other institution for Scientific Research | |||
3408 | |||
Deduction on Amount paid to Company for Scientific Research | |||
3409 | |||
Deduction on amount paid to Research Association / University / College / Other Institution | |||
3410 | |||
Deduction on amount paid to National Laboratory | |||
3411 | |||
Deduction for Scientific Research to Company engaged in Business of Bio Technology or manufacturing of article or thing | |||
3412 | |||
Table of Deductions for Scientific Research | |||
3413 | |||
Case Study on Deduction for Scientific Research | |||
3414 | |||
Capital Gains | |||
What is Capital Asset | |||
2571.mp4 | |||
Stock in Trade -is it a Capital Asset? | |||
2572.mp4 | |||
Personal Effects-is it a Capital Asset ? | |||
2573.mp4 | |||
Rural Agricaltural land -is it a Capital Assets ? | |||
2574 | |||
Short Term And Long Term Capital Assets | |||
2575.mp4 | |||
Exceptions | |||
2576.mp4 | |||
Transfer :What it Means ? | |||
2577.mp4 | |||
Capital Gain Year of Chargeability | |||
2578.mp4 | |||
Insurance Receipts and Capital gains | |||
2579.mp4 | |||
Capital Gains on conversion of Capital Asset as stock in trade | |||
2585.mp4 | |||
Capital gains on introduction of capital contribution | |||
2586.mp4 | |||
Capital Gain on distribution capital asset on distribution of firm /AOP/BOI | |||
2587.mp4 | |||
Capital Gain on Compensation compulsory acquisition | |||
2588.mp4 | |||
Capital Gain on Capital Gains on case of specified Agreement SEC 45 (5a) | |||
2589.mp4 | |||
Capital Gain on Distribution of asset by companies in Liquidation (sec 46) | |||
2590.mp4 | |||
Capital Gains on Buyback of shares OR other securities | |||
2591.mp4 | |||
Transactions not regarded as transfer (Part 1) | |||
2657.mp4 | |||
Transactions not Regarded as Transfer (Part 2) | |||
2658.mp4 | |||
Transfer of Shares by Shareholder in Scheme of Amalgamation | |||
2659.mp4 | |||
Transfer of Capital Asset under Reverse Charge Mechanism | |||
2675.mp4 | |||
Case Study Reverse Charge Mechanism | |||
2676.mp4 | |||
Mode of Computation of Capital Gain | |||
2677.mp4 | |||
Cost Inflation Index | |||
2678.mp4 | |||
Cost of previous owner considered as cost of acquisition | |||
2679.mp4 | |||
Case Study on Conversion of Capital Asset into Stock in Trade and Capital Gains | |||
2773.mp4 | |||
Capital Gain on Self Generated Goodwill | |||
2775.mp4 | |||
Computation of Capital Gains in case of Depreciable Assets | |||
2850.mp4 | |||
Case Study Computation of Capital Gains in case of Depreciable Assets | |||
2851 (2).mp4 | |||
Capital Gains on Slump Sale | |||
2858.mp4 | |||
Case Study on Capital Gains on Slump Sale | |||
2859.mp4 | |||
Case Study on Sec 50C - Full Value of Consideration in certain cases | |||
2924.mp4 | |||
Transfer of Unlisted Shares | |||
2996.mp4 | |||
Tax on Advance Money received on Capital Assets | |||
2997.mp4 | |||
Income tax on Compulsory Acquisition of Urban Agricultural Land - Case Study | |||
3013.mp4 | |||
Income tax on Compulsory Acquisition of Urban Agricultural Land - Case Study 2 | |||
3015.mp4 | |||
Income tax on Compulsory Acquisition of Urban Agricultural Land - Case Study 3 | |||
3028.mp4 | |||
Income tax on Compulsory Acquisition of Urban Agricultural Land - Case Study 4 | |||
3029.mp4 | |||
Income tax on Compulsory Acquisition of Urban Agricultural Land - Case Study 5 | |||
3030.mp4 | |||
Case Study Sec 54EC | |||
3058.mp4 | |||
Capital Gain Account Scheme (CGAS) | |||
3059.mp4 | |||
Case Study on Capital Gain Exemption Sec 54 & 54EC (Part 1) | |||
3065.mp4 | |||
Case Study on Capital Gain Exemption Sec 54 & 54EC (Part 2) | |||
3066.mp4 | |||
Case Study on Capital Gains with Exemptions | |||
3067.mp4 | |||
Exemption under sec 54EE for Capital Gains | |||
3068.mp4 | |||
Exemption under Sec 54F for Capital Gains | |||
3069.mp4 | |||
Sec 54F Non compliance impact | |||
3070.mp4 | |||
Case Study with exemption under section 54EC | |||
3092.mp4 | |||
Case study on Capital Gain - Exemption u/s 54 & 54EC | |||
3099.mp4 | |||
Part 1 - Determination of period of holding [Clause (i) of Explanation 1 to section 2(42A)]: | |||
5367- | |||
Part 2 - Determination of period of holding [Clause (i) of Explanation 1 to section 2(42A)]: | |||
5368- | |||
Part 3 - Determination of period of holding [Clause (i) of Explanation 1 to section 2(42A)]: | |||
5369- | |||
Period of holding in respect of other capital assets | |||
5370- | |||
Transfer of beneficial interest in securities [Section 45(2A)] | |||
5371- | |||
Ascertainment of Cost of Acquisition in specified circumstances - Part 2 | |||
5372- | |||
Ascertainment of Cost of Acquisition in specified circumstances - Part 3 | |||
5373- | |||
Ascertainment of Cost of Acquisition in specified circumstances - Part 4 | |||
5374- | |||
Ascertainment of Cost of Acquisition in specified circumstances - Part 5 | |||
5375- | |||
Ascertainment of Cost of Acquisition in specified circumstances - Part 6 | |||
5376- | |||
Ascertainment of Cost of Acquisition in specified circumstances - Part 7 | |||
5377- | |||
Income from Other Sources | |||
Income From Other Sources - Introduction | |||
3490 | |||
Deemed Dividend Sec 2 (22) (a to e ) | |||
3491 | |||
Deemed Dividend Sec 2 (22) (e)- Case study | |||
3492 | |||
Basic of Charge of Dividend | |||
3493 | |||
Case Study Sec 115 BBDA | |||
3494 | |||
Case Study Sec 115 BBDA | |||
3495 | |||
Chargeability of Dividend in the hands of Shareholder | |||
3500 | |||
Casual Income | |||
3501 | |||
Tax on Consideration in excess of FMV when shares issued at premium | |||
3502 | |||
Sec 56(2)(viib) - Case studies | |||
3503 | |||
Interest received on Compensation / Enhanced compensation | |||
3504 | |||
Tax on Advance forfeited on capital assets due to failure of negotiation | |||
3505 | |||
Taxation of money / property received without / inadequate consideration | |||
3526 | |||
Case Study - Sec 56(2)(x) | |||
3527 | |||
Transfer of property / goods for inadequate consideration - Case Study Part 2 | |||
3564 | |||
Transfer of property / goods for inadequate consideration - Case Study Part 2 | |||
3565 | |||
Compensation or any other payment received in connection with termination of his employment [Section 56(2)(xi)] | |||
5362- | |||
Income chargeable under the head “Income from other sources” only if not chargeable under the head “Profits and gains of business or profession” - | |||
5363- | |||
Keyman Insurance Policy | |||
5364- | |||
Taxability of Residual Income | |||
3734 | |||
BOND WASHING TRANSACTIONS AND DIVIDEND STRIPPING [SECTION 94] | |||
3735 | |||
APPLICABLE RATE OF TAX IN RESPECT OF CASUAL INCOME [SECTION 115BB] | |||
3736 | |||
DEDUCTIONS ALLOWABLE [SECTION 57] | |||
3737 | |||
Deduction u/s 57(iv) - Case Study | |||
3738 | |||
DEDUCTIONS NOT ALLOWABLE [SECTION 58] | |||
3739 | |||
Deemed Income chargeable to Tax | |||
3740 |
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