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所在平台: Udemy |
课程主页: https://www.udemy.com/course/income-from-other-source-income-tax/
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课程名称：其他来源的收入 - 所得税 课程概述：本课程聚焦于《所得税法》第56条关于其他来源收入的定义和范畴，深入探讨应税收入的多个实例。以下是课程涵盖的主要内容： 1. **其他来源的收入的含义**：解析收入来自其他来源的法律定义。 2. **应税收入示例**： - **红利收入** - **偶然收入**：如彩票、填字游戏、赛马、扑克牌、赌博等（注意：印度有13个州合法化彩票，其余15个州则为非法）。 - **证券利息** - **国家储蓄券第八期的购买利息** - **再投资的国家储蓄券利息** - **合作社证券的利息** - **其他类型的利息**：如定期存款利息、贷款利息等。 - **外国政府的证券利息** - **作为考官获得的报酬** - **版权收入** - **砖块制造业收入** - **公司董事的酬金、津贴及其它报酬** - **销售公司股份获得的佣金** - **市场或摊位的收入** - **未列明投资、资金或珠宝的收入** - **在杂志和报纸上撰写文章的收入** - **国会议员和地方议会议员的薪水** - **外国农业用地的收入** - **租房的分租收入** - **仅对员工部分的UPF利息** - **租赁土地或财产的收入** - **保险佣金（不属于营业外收入）** - **商标出租的收入** - **机器、设备或家具的租金及建筑物租金** - **渔业收入** - **非政府员工去世后的法定代表人收到的抚恤金** - **所得税退款的利息** - **非雇主顾客给予的服务生或出租车司机的小费或奖金** - **家庭养老金** - **为公司贷款担保收取的董事佣金** - **印度板球运动员的收入** - **赔偿金的利息（50%应税）** - **资本资产转让谈判过程中收取的预付款** 此外，还将讨论债券洗钱交易、利息总额的规则、礼物有关法规、动产和家庭定义，以及与礼物有关的多个例外情况。 课程内容包括对证券的定义和类型的解析，涵盖政府证券和非政府证券的列表，及税收免税的政府证券类型。 此课程旨在帮助学员深入理解所得税法中有关其他来源收入的各个方面，提高学习者在税务领域的专业知识。
Income from Other Sources (Section 56)Meaning of Income from Other SourcesExamples of Incomes taxable under the head other sources: (1) Income from Dividend. (2) Casual Income; Example:- Lottery, crossword, race, cards, betting, horse race etc. Note - 13 Indian states have legalized the lottery including Assam, Arunachala Pradesh, Goa, Kerala, Madhya Pradesh, Maharashtra, Manipur, Meghalaya, Mizoram, Nagaland, Punjab, Sikkim and West Bengal. Lottery is illegal in the other 15 India states. (3) Interest on Securities. (4) Interest received on purchase of National Saving Certificate VIII issue. (5) Interest on reinvested Interest on NSC. (6) Interest received on securities of Co-operative Society(7) Other types of Interest, except Interest on Securities; example: Interest on FD/ Saving Deposit, Interest received on Loan etc. (8) Interest on Securities of Foreign Government. (9) Remuneration received as examiner of examination to any Teacher/ an Advocate or Professional Person. (10) Income received from Royalty. (11) Income of bricks making from Land. (12) Fee, Allowances and other remuneration received to a Director of a company by the company.(13) Commission received to a person for the sale of shares of a company (14) Income received from hat or markets. (15) Undisclosed investment, money or jewellery, income from undisclosed sources. (16) Income received from writing articles in magazine and news papers (17) Salary of MP/MLA. (18) Income from agricultural land situated outside India or Income from Foreign Agricultural Land.(19) Income from subletting of house property fully or partially by the tenant having house on rent. (20) Interest received on UPF only on those parts which is contribution of employee. (21) Income from rent of land or property kept on lease. (22) Insurance Commission, which is not taxable under the head PGBP. (23) Income from letting out trademark. (24) Rent received out of machine, plant or furniture together with the rent of Building.(25) Income from fishing area. (26) Amount of gratuity received to legal representative after the death of non government employee.(27) Interest on refund of Income Tax. (28) Tip or prize received to a person as waiter or taxi driver from another person who is not his employer. (29) Family pension. (30) Commission received to a director in exchange of giving guarantee to the Bank for the Loan to the Company. (31) Income of Indian cricket players.(32) Interest on compensation (50% taxable). (33) Advance money forfeited, received in the course of negotiations for transfer of a Capital Asset.Bonds Washing TransactionsRules of Gross up of various InterestGift section 56 (2) (x) and MoneyMoveable PropertyFamily means in GiftException : 1 Relative 2 His marriage 3 Will or inheritance 4 Contemplation of death 5 Local authority section 10(20) 6 Notified award , reward section 10(17A) 7 Scholarship section 10(16) 8 University or educational institution or Hospital or medical institution or Trust section 10(23C)Interest on SecuritiesMeaning of SecuritiesTypes of Security: 1. Government Security2. Non-Government SecurityList of Tax Free Government Security
