Income Tax (India) - Rules, Regulations, Filing of Returns

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课程名称:印度所得税 - 规则、法规及报税 课程概述:欢迎参加Uplatz的印度所得税课程。本课程旨在为参与者提供实际的所得税计算和报税经验,涵盖最新主题,如诉讼管理、TDS、TCS、其他来源的所得税、资本利得、商业收入、税收新变化、所得税申报及税务审计和疑难解答。该在线课程强调对所有类型的所得税申报表(ITR)的深入分析,课程结构综合全面,旨在增强成员在履行专业职责时的知识和能力。 课程目标是提供对所得税法基本概念的深入了解,并确保学员对印度所得税法的不同条款有清晰的认识。课程内容涵盖了关于2021-22评估年度的所有所得税法规更新,特别适合以下人群:税务顾问、注册会计师、企业财务负责人及企业家。课程将帮助有意从事个人或企业所得税顾问工作的人员,以及注册会计师的执业者。 课程大纲包括: - 薪资相关主题 - 物业所得、资本利得和其他收入来源 - 所得税法的基本概念 - 从总收入中的扣除 - 特殊情况下的责任 - 企业或职业的利润和收益 - 不计入总收入的收入项目 - 所得税的申报和自我评估等内容 通过本课程,学员将在所得税的计算、规则、法规、应用、条款、报税、退税及索赔等方面获得全面的知识与实操能力,帮助学员更有效地进行税务规划与管理。

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A warm welcome to the Income Tax (India) course by Uplatz.Gain hands-on experience in Income Tax computation and filing through popular tools while learning the latest topics such as Litigation Management, TDS, TCS, Income Tax from Other Sources, Capital Gain, Business Income, Recent Changes in Taxation, Filing Income Tax Return/ Tax Audit and Resolution of Doubts. This online course on Income Tax Returns intends to equip the participants with understanding of intensive knowledge on analysis of all forms of ITR Forms along with the Overview ITR Forms and e-filing, the structure of the said course is designed in a comprehensive manner.The objective of this online course is to augmenting the knowledge of the members in discharging their professional duties in a better and effective manner and to provide intensive knowledge on Income Tax Returns, the structure of the said course is designed in a comprehensive manner. The said Income Tax course has been developed by eminent faculties having in depth knowledge and expertise on the subject.At the end of the Income Tax Certification Course, you will have an in-depth knowledge of the basic concepts of the Income Tax Act. Income Tax Certification course will provide you an in-depth knowledge of the basic concepts Income-Tax Act 1961. After completion of the course, you will have clarity of the different provisions of the Income Tax Act. The course covers all the latest updates made in the Income Tax Act with respect to the assessment year 21-22.The course will help in tax planning to the following individuals:Tax consultants and CAsIndividualsPeople heading Corporate FinanceEntrepreneursUplatz provides this comprehensive course on Income Tax. The Income Tax course covers all topics related to the Income Tax in India, its computation, rules, regulations, application, sections, filing, refunds & claims, and the like. This Income Tax course will help you if you wish to work as an Income Tax Consultant for individuals or corporates, as well as if you practice as a Chartered Accountant.Income Tax (India) - Course CurriculumTOPIC - 11- SALARIES (INTRODUCTION)2- SALARIES (SECTION-15)3- SALARIES-GRATUITY4- SALARIES- PROVIDENT FUND5- SALARIES-PENSION6- SALARIES-HRA7- SALARIES- LEAVE ENCASHMENT8- SALARIES- PROFITS IN LIEU OF SALARY9- SALARIES (DEDUCTIONS FROM SALARY)10- SALARIES- RELIFE UNDER SECTION 8911- SALARIES- TAX FREE PERQUISITES (I)12- SALARIES- TAX FREE PERQUISITES (II)13- SALARIES- TAXABLE PERQUISITES14- SALARIES- PREREQUISITES TAXABLE ONLY IN THE HANDS OF SPECIFIED EMPLOYEES15- SALARIES- VALVATION OF PERQUISITES PART-1(I)16- SALARIES- VALVATION OF PERQUISITES PART-1(II)17- SALARIES- VALVATION OF PERQUISITES(PART-2)(I) 18- SALARIES- VALVATION OF PERQUISITES(PART-2)(II)19- SALARIES- VALVATION OF PERQUISITES(PART-3)TOPIC - 21- INCOME FROM HOUSE PROPERTY- SECTION 22 CHARGIBILY & CONDITIONS OF CHARGIBILITY2- INCOME FROM HOUSE PROPERTY- COMPOSITE RENT3- INCOME FROM HOUSE PROPERTY (TREATMENT OF UNREALISED RENT & PROPERTY TAX )4- INCOME FROM HOUSE PROPERTY - PROVISION FOR ARREARS OF RENT AND UNREALIZED RENT RECEIVED SUBSEQUENTLY [SECTION 25A]5- INCOME FROM HOUSE PROPERTY -COMPUTATION OF INCOME FROM HOUSE PROPERTY FOR DIFFERENT CATEGORIES OF PROPERTY (I) 6- INCOME FROM HOUSE PROPERTY -COMPUTATION OF INCOME FROM HOUSE PROPERTY FOR DIFFERENT CATEGORIES OF PROPERTY (II)7- INCOME FROM HOUSE PROPERTY- DEDUCTIONS FROM ANNUAL VALUE [SECTION 24]8- INCOME FROM HOUSE PROPERTY- DEEMED OWNERSHIP [SECTION 27]9- INCOME FROM HOUSE PROPERTY- DETERMINATION OF ANNUAL VALUE10- INCOME FROM HOUSE PROPERTY TREATMENT OF INCOME FROM CO- OWNED PROPERTY [SECTION 26]TOPIC - 31- BASIC CONCEPTS (INTRODUCTION OF INCOME TAX)2- BASIC CONCEPTS (OVERVIEW OF INCOME TAX LAW IN INDIA)3- BASIC CONCEPT- LEVY OF INCOME TAX (I)4- BASIC CONCEPT- LEVY OF INCOME TAX (II)5- BASIC CONCEPT- IMPORTANT DEFINITIONS6- BASIC CONCEPT- TAXATION YEAR7- BASIC CONCEPTS (CHARGE & RATE OF INCOME TAX)(PART-1)8- BASIC CONCEPTS (CHARGE & RATE OF INCOME TAX)(PART-2)TOPIC - 41- DEDUCTIONS FROM GROSS TOTAL INCOME (GENERAL PROVISIONS- SECTION-80A,80AB,80AC & 80B(5)2 (I)- DEDUCTIONS FROM GROSS TOTAL INCOME (DEDUCTION IN THE RESPECT OF PAYMENT- SECTION- 80C)(I)2 (II)- DEDUCTIONS FROM GROSS TOTAL INCOME (DEDUCTION IN THE RESPECT OF PAYMENT- SECTION- 80C)(I)3- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION- 80CCC,80CCD &80CCE)4- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80D, 80DD & 80DDB )5- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80E,80EE,80EEA &80EEB )6- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80G)7- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80GG,80GGA,80GGB & 80GGC)8- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80IA)9- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80IAB & 80IAC)10- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80IB)11- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80IBA , 80IC & 80IE)12- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80IC & 80IE)13- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80JJA, 80JJAA, 80LA, & 80M )14- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION- 80qqb,80rrb & Other)15- DEDUCTIONS FROM GROSS TOTAL INCOME (SECTION-80P, & 80PA)TOPIC - 51- INCOME FROM OTHER SOURCES(TAXABILITY OF DIVIDEND INCOME- SECTION 56(2)(ii))1(ii)- INCOME FROM OTHER SOURCES(TAXABILITY OF DIVIDEND INCOME- SECTION 56(2)(ii))2- INCOME FROM OTHER SOURCES (SECTION 56(2) (ib),56(2)(VIIB)3- INCOME FROM OTHER SOURCES (SECTION-56(2)(VIII),56(2)(IX) & 56(2)(XI)4- INCOME FROM OTHER SOURCES (SECTION-56(2) (X)- TAXABILITY OF GIFT)5- INCOME FROM OTHER SOURCES (TAXABILITY)6- INCOME FROM OTHER SOURCES (TAXABILITY OF KEYMAN INSURANCE POLICY & RESIDUAL INCOME)7- INCOME FROM OTHER SOURCES (SECTION 57,58,59 & 145)TOPIC - 61- CAPITAL GAINS (BASIS) (PART-1)1- CAPITAL GAINS (BASIS) (PART-2)2- CAPITAL GAINS (SECTION- 2(47)3- CAPITAL GAINS (SECTION- 45)(PART-1)3- CAPITAL GAINS (SECTION- 45)(PART-2)4- CAPITAL GAINS (SECTION-46 & 46(A))5- CAPITAL GAINS (IMPORTANT DEFINITIONS)6- CAPITAL GAINS (SECTION- 47)(PART-1)7- CAPITAL GAINS (SECTION- 47)(PART-2)8- CAPITAL GAINS (SECTION- 47)(PART-3)9- CAPITAL GAINS (SECTION- 47& 47A)(PART-4)10- CAPITAL GAINS (SECTION- 48)11- CAPITAL GAINS (SECTION- 49)(PART-1)12- CAPITAL GAINS (SECTION- 49)(PART-2)13 - CAPITAL GAINS (SECTION- 49)(PART-3)14- CAPITAL GAINS (SECTION- 55-COST OF ACQUISITION)(PART-1)15- CAPITAL GAINS (SECTION- 55-COST OF ACQUISITION)(PART-2)16- CAPITAL GAINS (SECTION- 55-COST OF IMPROVEMENT)17- CAPITAL GAINS (SECTION- 50 & 50A)18- CAPITAL GAINS (SECTION- 50B)19- CAPITAL GAINS (SECTION- SECTION 50C,50CA & 50D)20- CAPITAL GAINS (SECTION- SECTION 51)21- CAPITAL GAINS (EXEMPTION OF CAPITAL GAINS under section -10)22- CAPITAL GAINS (EXEMPTION OF CAPITAL GAINS UNDER SECTION- 54 & 54B)23- CAPITAL GAINS (EXEMPTION OF CAPITAL GAINS UNDER SECTION- 54D, 54EC & 54F)24- CAPITAL GAINS (EXEMPTION OF CAPITAL GAINS UNDER SECTION- 54G 54GA 54GB & 50H)25- CAPITAL GAINS - SECTION-55A26- CAPITAL GAINS (SECTION-111A(STCG),112 & 112A(LTCG))27- CAPITAL GAINS (SURPLUS ON SALE OF SHARES AND SECURITIES)TOPIC - 71- LIABILITY IN SPECIAL CASES (SECTION-159)2- LIABILITY IN SPECIAL CASES (SECTION-160 TO 163)3- LIABILITY IN SPECIAL CASES (SECTION-164)4- LIABILITY IN SPECIAL CASES (SECTION-166 TO 169)5- LIABILITY IN SPECIAL CASES (SECTION-170)6- LIABILITY IN SPECIAL CASES (SECTION-174 TO 176)7- LIABILITY IN SPECIAL CASES (SECTION-177 TO 179)TOPIC - 81- AGGREGATION OF INCOME, SET-OFF AND CARRY FORWARD OF LOSSES (PART-1)2- AGGREGATION OF INCOME, SET-OFF AND CARRY FORWARD OF LOSSES (PART-2)3- AGGREGATION OF INCOME, SET-OFF AND CARRY FORWARD OF LOSSES (PART-3)1- INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE'S TOTAL INCOME(SECTION - 60 & 61)2- INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE'S TOTAL INCOME(CLUBBING OF INCOME ARISING TO SPOUSE)3- INCOME OF OTHER PERSONS INCLUDED IN ASSESSEE'S TOTAL INCOME(CROSS TRANSFER & SECTION- 64 & 65)1- RESIDENCE STATUS(INDIVIDUAL)2- RESIDENCE STATUS(FIRM, AOP, BOI & COMPANY)TOPIC - 91- PROFITS AND GAINS OF BUSINESS OR PROFESSION(MEANING OF BUSINESS)2- PROFITS AND GAINS OF BUSINESS OR PROFESSION(METHOD OF ACCOUNTING- SECTION 145 &145A)3- PROFITS AND GAINS OF BUSINESS OR PROFESSION(INCOME CHARGABLE UNDER PGBP-SECTION- 28)4- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SPECULATION BUSINESS)5- PROFITS AND GAINS OF BUSINESS OR PROFESSION(MEANING OF DEPRECIATION)6- PROFITS AND GAINS OF BUSINESS OR PROFESSION(COMPUTATION OF DEPRECIATION ALLOWANCE)7- PROFITS AND GAINS OF BUSINESS OR PROFESSION(RATE OF DEPRECIATION)8- PROFITS AND GAINS OF BUSINESS OR PROFESSION(INCREASED RATE OF DEPRECIATION)9- PROFITS AND GAINS OF BUSINESS OR PROFESSION(DEPRECIATION ON SPECIAL CASES)10- PROFITS AND GAINS OF BUSINESS OR PROFESSION(ACTUAL COST) (PART-1)11- PROFITS AND GAINS OF BUSINESS OR PROFESSION(ACTUAL COST (PART-2)12- PROFITS AND GAINS OF BUSINESS OR PROFESSION(WRITTEN DOWN VALUE (WDV)13- PROFITS AND GAINS OF BUSINESS OR PROFESSION (CARRY FORWARD AND SET OFF DEPRECIATION)14- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 38 (2) & BALANCING CHARGES)15- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 29 ,30 & 31)16- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 33AB)17- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION-33 ABA)18- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION-35)(I)18- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION-35)(II)19- PROFITS AND GAINS OF BUSINESS OR PROFESSION(COMPUTATION AND DEDUCTIONS) (SECTION- 35ABA)20- PROFITS AND GAINS OF BUSINESS OR PROFESSION(COMPUTATION AND DEDUCTIONS) (SECTION- 35ABB )21- PROFITS AND GAINS OF BUSINESS OR PROFESSION(COMPUTATION AND DEDUCTIONS) (SECTION- 35AD)22- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 35CCB, 35CCC & 35CCD)23- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 35D)24- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 35DD & 35DDA)25- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 35E)26- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 36)(PART-1)27- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 36)(PART-2)28- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 36)(PART-3)29- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 36)(PART-4)30- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 36)(PART-5)31- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 37)(PART-1)32- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 37)(PART-2)33- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 40)(PART-1)34- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 40) (PART-2)35- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 40)(PART-3)36- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 40A)(PART-1)37- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 40A)(PART-2)38- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 41)39- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 42)40- PROFITS AND GAINS OF BUSINESS OR PROFESSION(SECTION- 43A,43AA & 43B)41- PROFITS AND GAINS OF BUSINESS OR PROFESSION(section 43C, 43CA,43CB & 43CD)42- PROFITS AND GAINS OF BUSINESS OR PROFESSION(Section 44AA)43- PROFITS AND GAINS OF BUSINESS OR PROFESSION(Section 44 & 44AB)44- PROFITS AND GAINS OF BUSINESS OR PROFESSION [SECTION 44AD, 44ADA & 44AE]45- PROFITS AND GAINS OF BUSINESS OR PROFESSION(RULE 7 & 8)46- PROFITS AND GAINS OF BUSINESS OR PROFESSION(Section 44DB)TOPIC - 101- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (INTRODUCTION & SECTION 10) (PART-1)2(I)- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-2)2(II)- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-2)3- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-3)4- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-4)5- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-5)6- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-6)7- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-7)8- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10) (PART-8)9- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10AA- PART-1)10- INCOMES WHICH DO NOT FORM PART OF TOTAL INCOME (SECTION 10AA- PART-2 & 14A)TOPIC - 111- INCOME COMPUTATION AND DISCLOSURE STANDARDS (BASIS OF ICDS)2- SALIENT FEATURES OF THE NOTIFIED ICDSs (ICDS I TO VI)3- SALIENT FEATURES OF THE NOTIFIED ICDSs (ICDS VII TO X)TOPIC - 121- COMPUTATION OF TOTAL INCOME AND TAX PAYABLE (PART-1)2- COMPUTATION OF TOTALINCOME AND TAX PAYABLE (PART-2)3- COMPUTATION OF TOTALINCOME AND TAX PAYABLE (PART-3)4- COMPUTATION OF TOTAL INCOME AND TAX PAYABLE (PART-4)5- COMPUTATION OF TOTAL INCOME AND TAX PAYABLE (PART-5)TOPIC - 131- PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT (SECTION 139)2- PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT (SECTION 234 A & F)3- PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT (SECTION 139(1C)(3 TO 6, 6A, 9)4- PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT (SECTION 139A)5- PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT (SECTION 139AA & B)6- PROVISIONS FOR FILING RETURN OF INCOME AND SELF ASSESSMENT (SECTION 139C, D, 140 & 140A)TOPIC - 141- SCOPE OF TOTAL INCOME

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