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所在平台: Udemy |
课程主页: https://www.udemy.com/course/income-tax-v/
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Coursera 上的“个人所得税”课程全面介绍了个人所得税的各个方面。本课程旨在帮助学习者掌握与税收相关的知识，并在完成后能够熟练应用。 课程内容涵盖： 1. **引言与重要定义**：介绍税收的种类（直接税和间接税），并详细阐述所得税法1961年的关键概念，包括各种纳税人类型（个人、HUF、公司、合伙企业等）、纳税年度、评估年度、纳税人身份以及永久账号（PAN）。 2. **居住身份**：详细讲解个人、HUF、公司、合伙企业及其他法人实体的居住身份的确定规则，包括基本条件和附加条件，以及“通常居住者”、“非通常居住者”和“非居住者”的区分，并配有实际案例。 3. **农业收入**：定义和区分不同类型的农业收入，包括部分为农业收入、部分为商业收入的情况，并提供实际问题与解决方案。 4. **房屋财产所得**：讲解“推定业主”的概念，年度价值的计算方法，以及房屋财产所得的具体计算过程，包括贷款利息的扣除，并附带案例分析。 5. **资本利得**：深入介绍资本利得的概念，分析资本利得的主要构成要素（资本资产、资本资产的转让），并详细讲解资本利得的计算方法，包括短期和长期资本资产及利得的区分、指数化表格的应用，以及特殊情况下的计算，配有案例。 6. **薪资所得**：全面解析薪资所得的各项内容，重点包括第16条扣除额、各种津贴（allowances）、公积金（provident fund）、福利（perquisites）、人员分类（grading）以及特定雇员（specified employee）的规定，还包括退休后的薪资处理，并附有案例。 7. **其他来源所得**：解释“其他来源所得”的含义，列举相关收入类型，并讨论“债券洗售交易”（Bonds Washing Transactions），提供实际问题与解决方案。 8. **营业或专业利润与损失（PGBP）**：讲解在PGBP项下应税的收入，详细介绍可允许的费用扣除、明确禁止的支出、以及折旧率的计算。在医生、律师、特许会计师等不同职业类别下的毛收入计算也包含其中，并附有案例。 9. **收入合并（Clubbing of Income）**：阐述在不转让资产情况下的收入转让、可撤销资产转让、以及将他人收入计入纳税人应税收入的情况，特别是关于未成年人收入的合并和推定收入。 10. **亏损的结转与弥补**：解释纳税人的权利与义务，详细说明亏损的结转和弥补（Set-Off & Carry Forward of Losses）的规定，并提供重要提示和案例。 11. **第80C至80U章的扣除**：详细讲解从总收入中扣除的各项规定（Chapter VI A Deductions），包括第80C至80U章节下具体的扣除项目和其适用的具体条款（如80C、80D、80G等），并解释了为什么需要这些扣除。 12. **总收入的计算**：指导学习者如何计算纳税人的总收入，并提供实践案例。 13. **税负的计算**：讲解如何计算应缴税款，包括总收入和税负的四舍五入规则，并列出不同税收制度下的个人所得税税率。 总体而言，本课程提供了一个结构化且全面的学习路径，使学习者能够深入理解个人所得税的理论框架和实践应用。
What will you learn in this course:In this Course you will learn a lot of Knowledge and after complete this course you will excellent in INCOME TAX. This course provide many chapter of TAX Rules and Regulation including Theories and Practical Problems etc.After Complete this you achieve a lot of information related to INCOME TAX and its Application.This Course Include:1. INTRODUCTIONINTRODUCTION AND IMPORTANT DEFINITIONS OF INCOME TAXTypes of Tax➢ Direct Tax ➢ Indirect TaxDifference between Direct Tax and Indirect TaxIncome Tax Act 1961Person includes:- (1) An Individual (2) A Hindu Undivided family (3) A Company (4) A Firm (5) An association of person or body of individuals. (6) A Local authority (7) Artificial juridical personPrevious YearAssessment YearAssesseePermanent Account Number - PAN2. RESIDENTIAL STATUSResidential status of an Individual1) Basic Condition2) Additional ConditionA. Ordinarily ResidentB. Not Ordinarily ResidentC. Non ResidentResidential status of HUFResidential status of Firm, Local Authority, AOP, BOI, and AJPResidential status of CompanyPractical Problems3. AGRICULTURAL INCOMEAgricultural income includes Kinds of Agricultural IncomePartly Agricultural IncomeIncome which is partially agricultural and partially from businessPractical Problems and Solution4. INCOME FROM HOUSE PROPERTYDeemed ownerAnnual ValueComputation of Annual valueComputation of Income from House PropertyComputation of Interest on loanPractical Problems and Solution5. CAPITAL GAINIntroductionWhat is Capital GainMain Elements of Capital Gains1. Capital Assets 2. Transfer of Capital Assets 3. Computation of Capital GainsShort-term Capital Assets and Short-term Capital GainLong-term Capital Assets and Long-term Capital GainIndexation TableComputation of Capital Gains in Special CasesPractical Problems and Solution6. INCOME FROM SALARY1. Deduction Section 16 in detail2. Allowances in detail3. Provident Fund in detail4. Perquisites in detail5. Grading in detail6. Specified Employee in detailSalary after Retirement in detailPractical Problems and Solution of every chapter7. INCOME FROM OTHER SOURCESMeaning of Income from Other SourcesExamples of Incomes taxable under the head other sourcesBonds Washing TransactionsPractical Problems and Solution8. PGBPProfit and Gains of Business or ProfessionBusiness: Income taxable under the head Profits and Gains of Business or ProfessionAdmissible DeductionsExpenses Expressly DisallowedRate of DepreciationExplanation of above itemsGross Professional Earning:- (a) In case of Doctor(b) In case of an Advocate or a Chartered Accountant:Practical Problems and Solution9. CLUBBING OF INCOMETransfer of income without transfer of assetsRevocable transfer of assetsIncomes of other persons to be included in assessee's incomeClubbing of minor's incomeDeemed Incomes 10.SET OFF & CARRY FORWARD OF LOSSESAssessee's Duties and RightsMeaning of Set-Off and Carry Forward of LossesProvisions Regarding Set-Off of LossesImportant NotesPractical Problems and Solution11. DEDUCTION SECTION 80C-80UDEDUCTIONS FROM GROSS TOTAL INCOME OR DEDUCTION UNDER CHAPTER VI A OR DEDUCTION U/S 80C - 80UMeaning of Gross Total IncomeReasons of Deduction u/s 80C - 80U80C80CCC80CCD80CCE80D80DD80DDB80E80EE80EEA80EEB80G80GG80GGA80GGB80GGC80QQB80RRB80TTA80TTB80U12. TOTAL INCOMEComputation of Total IncomePractical Problems and Solutions13. TAX LIABILITYRounding - off of Total Income & Tax LiabilityIncome Tax rates for individualsRates of Income Tax as per Old Tax RegimePractical Problems and Solutions
