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所在平台: Udemy |
课程主页: https://www.udemy.com/course/total-income-and-tax-liability-of-an-individual/
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课程名称：个人的总收入与税务负担 课程概述： 本课程将深入探讨个人收入的汇集以及相关的税务法律，包括但不限于以下内容： 1. **收入的汇集**： - 理解如何将其他人的收入纳入评估人的总收入中。 - 学习根据各种法规（如第60条和第61条）处理资产转移。 - 揭示配偶、未成年子女等家庭成员收入的汇集（第64条）。 2. **损失的抵消与结转**： - 介绍损失的抵消和结转的定义。 - 讲解不同类别下的损失如何抵消，例如： - 同一类别收入下来源的损失抵消。 - 不同类别收入间的抵消。 - 指定业务的损失抵消等。 3. **总收入的扣除**： - 解释总收入的定义及其扣除的必要性。 - 深入解读第80条系列的扣除，包括投资、健康保险、教育贷款等。 4. **个人总收入与税负计算**： - 学习如何计算个人的总收入与税务负担。 - 了解不同年龄段（例如：60岁以下、60岁以上和80岁以上的老年人）适用的税率。 - 介绍预缴税款制度及其分期付款的具体要求。 本课程旨在帮助学员全面理解个人收入的组成、税务法律以及如何合理、有效地进行纳税规划。通过对相关条款和计算方法的详细讲解，学员将能够掌握个人税务管理的核心要素。
Introduction of Clubbing of IncomeIncomes of other persons to be included in assessee's income1. Transfer of income without transfer of assets u/s 602. Revocable transfer of assets u/s 613. Income of an individual to include income of spouse, minor child etc u/s 644. Clubbing of minor's income u/s 64 (1A)Set - Off and Carry Forward of LossesMeaning of Set-Off and Carry Forward of LossesProvisions Regarding Set-Off of Losses:1. Set-off of loss from one source of income under one head against income from another source of income of the same head 2. Set-off of loss under one head against income under another head 3. Set-off of loss of general business or non-speculation business 4. Set-off of loss of specified business 5. Set-off of losses of speculation business6. Set-off of losses from activity of owing and maintaining race-horses 7. Set-off of losses of lottery, crossword puzzles, card games, gambling, betting etc.8. Set-off of losses of A.O.P/B.O.I. 9. Set-off of losses of firmDEDUCTIONS 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 - 80USection 80C: List of Investments regarding 80CSection 80CCC: Deduction in respect of contribution in pension fundSection 80CCD: Deduction in respect of contribution to notified pension scheme of central Govt./National Pension SchemeSection 80CCE: The aggregate amount of deduction under section 80C, Section 80CCC and section 80CCD (1) shall not exceed ₹ 1,50,000Section 80D: Deduction in respect of Medical/Health Insurance Premium/C.G.H.S./Preventive health checkupSection 80DD: Deduction in respect of Maintenance including medical treatment of a dependent and a person with disability/handicapSection 80DDB: Deductions of Expenditure on specified diseases for assessee himself and dependent relativeSection 80E: Deduction in respect of Repayment of interest on loan taken for higher studiesSection 80EE: Deduction in respect of interest on loan sanctioned during the year taken for residential house propertySection 80EEA: Deduction in respect of interest on loan sanctioned during the year 2019-20 taken for house propertySection 80EEBSection 80GSection 80GGSection 80UComputation of Total IncomeComputation of Total Income of an IndividualComputation of Tax Liability of IndividualsRounding - off of Total Income & Tax Liability U/S 288A & 288BComputation of Income Tax rates for individualsComputation of Income Tax rates for individuals.Category - 1 Tax rate for Individual whose age is less than 60 yearsCategory - 2 Tax rate for senior citizen whose age is up to or more than 60 yearsCategory - 3 Tax rate for super senior citizen whose age is up to or more than 80 yearsAdvance Payment of tax Or ‘Pay as you earn' SchemeLiability for payment of Advance TaxINSTALMENTS OF ADVANCE TAX AND DUE DATESTax rate of 'Company'Condition for foreign company to be converted in Domestic / Indian company
