| 01 |
Basic Concept |
Definition of Income, Types of Income, Income year, Person, Residential status, Tax, Assessable Income, Taxable Income |
| 02 |
Exemption & Concession |
Tax exempt income, concessional tax rate |
| 03 |
Income from Employment |
Inclusions, deduction, taxability |
| 04 |
Income from Business |
Inclusions, deduction, reduction, calculation of tax liability |
| 05 |
Income from Investment |
Inclusions, deduction, reduction, calculation of tax liability |
| 06 |
Tax returns & Tax payments |
Due date of return filing, calculation of tax liability and its deposit |
| 07 |
Fines, Penalties & Interest |
Calculation of penalties against delay in submission of returns, delay on tax deposit |
| 08 |
Miscellaneous |
Quantification, transfer pricing, income splitting |
| 09 |
Introduction of VAT |
General concept of VAT, Definition, taxable transactions |
| 10 |
Tax Offset |
Input tax credit, tax liability and its deposit |
| 11 |
Fines & Penalties |
Calculation of fines for delay in submission of returns, non- compliance of provisions |
