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Mastering Income Tax: Comprehensive Course for CA & CMA Exams

Master Income Taxation: From Fundamentals to Advanced Strategies for CA, CS, and CMA Students! Join Study At Home for in-depth lessons, practical problem-solving, and exam-ready insights on income tax laws, amendments, and applications.

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What you'll learn

Understand the framework and amendments of income tax laws in India Analyze different types and computations of income, including salary, house property, and capital gains Apply knowledge of deductions, tax planning, and compliance with filing requirements Recognize the implications of TDS, TCS, and alternate tax regimes for varied financial scenarios

This course includes

137.5 hours of video
Certificate of completion
Access on mobile and TV

Course content

1 modules • 205 lessons • 137.5 hours of video

Comprehensive Income Tax Course for CA, CS, and CMA Students

205 lessons • 137.5 hours

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Free Income Tax Full Course Lecture | CA Inter, CS Executive & CMA Inter01:00
4,000+ New Edition Income Tax Book Released 🔥📚🔥 #incometax #taxation00:50
Income Tax Amendment AY 2025-26 Lecture 1 - Tax Rate | CA Inter, CS Executive, CMA Inter30:32
Income Tax Amendment AY 2025-26 Lecture 2 - Capital Gains | CA Raj Kumar Agrawal01:03:36
Income Tax Amendment AY 2025-26 Lecture 3 - TDS Rate | For May, June, Sep 2025 Exam11:55
1. Score 80+ in Tax | Income Tax Lecture 1 | CA & CMA Inter, CS Executive | New Syllabus07:21
2. Basic Concepts Lecture 1 | Framework of Tax Laws in India | Income Tax CA, CS & CMA Inter13:52
3. Types of Taxes | Direct & Indirect Tax | Basic Concepts | Income Tax31:38
4. Income Tax Act 1961, Income Tax Rules & Notification | Basic Concepts | Income Tax28:01
5. Finance Act 2023 | Prospective & Retrospective Amendment | Basic Concepts | Income Tax01:12:01
6. Circular & Judicial Decisions | CBDT | Basic Concepts | Income Tax25:37
7. Constitutional Validity of Income Tax Article 265 & 246 | Basic Concepts | Income Tax05:36
8. What is Previous Year PY & Assessment Year AY | Basic Concepts | Income Tax20:49
9. Definition of Person Sec. 2(31) | Basic Concepts | Income Tax | CA Raj K Agrawal27:46
10. What is Assessee, Deemed Assessee & Assessee in Default? Basic Concepts | Income Tax30:57
11. What is Income under Income Tax Act? | Sec. 2(24) | Illegal Income, Disputed Income & Pin Money25:57
12. What is HUF? Taxation of Hindu Undivided Family | Basic Concepts | Income Tax37:30
13. What is Gross Total Income GTI & Total Income | Basic Concepts | Income Tax01:03:47
14. Income Tax Slab Rate for Individual & HUF35:08
15. New Income Tax Regime Slab Rate | Alternative Tax Slab Sec. 115BAC01:06:34
16. Tax Rate of Cooperative Society, Firm and LLP| Income Tax16:33
17. Tax Rate of Domestic Companies in India | Income Tax23:38
18. Concessional Income Tax Rate of Company 115BAA & 115BAB37:00
19. Surcharge on Income Tax | Tax on Tax | Super Rich Tax36:53
20. Rebate under Sec. 87A of Income Tax | Old Regime & New Regime34:58
21. Income Tax Calculation | Computation of Tax Liability | Practical Problems25:53
22. How to Calculate Marginal Relief in Income Tax | Sec. 8947:51
23. Exception to the Rule of Assessment Year | Income Tax17:51
24. Undisclosed Sources of Income - Cash Credit Sec. 68 | Deemed Income | Income Tax31:29
25. Game of Black Money - Unexplained Investment & Expenditure | Income Tax Sec. 69, 69A, 69B, 69C32:48
26. Amount Borrowed or Repaid on Hundi | Income Tax Sec. 69D27:23
27. Head of Income Vs Source of Income | Application of Income Vs Diversion of Income27:30
28. Tax Planning Vs Tax Avoidance Vs Tax Evasion13:42
29. MCQ's on Basic Concepts of Income Tax | CA Intermediate, CS Executive & CMA Inter41:28
30. Problems & Solutions on Basic Concepts of Income Tax | CA Raj K Agrawal35:23
31. Residential Status Introduction Lecture 1 | Income Tax AY 2024-25 | CA Inter, CMA Inter & CS Exe31:38
32. Basic Condition to Test Residential Status of an Individual Sec. 6(1) | Income Tax01:01:41
33. Deemed Resident of India Sec. 6(1A) | Resident & Ordinarily Resident | Not Ordinarily Resident43:18
34. Residential Status of an Individual | Problems & Solutions Part 1 | Income Tax39:03
35. Residential Status of an Individual | Problems & Solutions Part 2 | Income Tax45:11
36. Residential Status of a HUF, Company, Firm, AOP & BOI | Income Tax22:50
37. Residential Status of an HUF, Company & Firm | Problems & Solutions | Income Tax25:15
38. Taxation of Indian & Foreign Income | Relationship between Residential Status & Incidence of Tax01:09:51
39. MCQ's on Residential Status | Income Tax | CA Intermediate, CS Executive & CMA Inter32:32
40. Exempt Income Lecture 1 | Income Tax | CA Inter, CMA Inter & CS Executive31:48
41. Agricultural Income | Sec. 10(1) Income Tax54:17
42. Scheme of Partial Integration of Non-Agricultural Income with Agricultural Income43:43
43. Share of Profit from HUF & Firm | Compensation on Disaster20:52
44. Keymen Insurance Policy & its Taxation | Deduction of KIP Premium48:43
45. Taxation of Life Insurance Payout on Death, Maturity or Surrender | Sec. 10(10D)49:10
46. Taxability of Payment from Provident Fund | Tax on EPF Interest21:44
47. Taxation of National Pension Scheme | NPS Account Closure or Partial Withdrawal13:55
48. Tax Free Interest Income | Income Tax37:25
49. Income from Scholarship, Awards & Rewards | Income of News Agency, Educational Inst. & Hospitals33:34
50. Income of VC from Investment in Startups | Taxation of Loan under Reverse Mortgage Scheme39:14
51. Deduction to SEZ Unit Sec. 10AA including Practical Problem | Income Tax56:14
52. MCQ's on Exempt Income under Income Tax | CA Intermediate, CS Executive & CMA Inter19:41
53. Salary Lecture 1 | What is Income from Salary | Income Tax | CA Raj K Agrawal48:55
54. Basis of Charge of Salary Income - Due or Receipt | Sec. 15 of Income Tax57:42
55. Income from Salary in the Grade System | TDS on Salary Vs Tax Free Salary48:58
56. Leave Salary or Encashment | Sec. 10(10AA) Income under the head Salary | Income Tax53:50
57. Gratuity Income under head Salary | Gratuity Exemption under Income Tax Sec. 10(10)37:02
58. Pension Income under head Salary | Pension Exemption under Income Tax36:30
59. Retrenchment Compensation Sec. 10(10B) & Voluntary Retirement Compensation Sec. 10(10C)18:32
60. House Rent Allowance Sec. 10(13A) | Income under the head Salary45:13
61. Allowances - Exemption based on Expenditure Sec. 10(14) | Income under the head Salary40:09
62. Allowances - Exemption Rule 2BB | Income under the head Salary29:06
63. Allowances - Fully Exempt or Fully Taxable | Income under the head Salary22:26
64. Definition of Perquisite | Allowance Vs Perquisite | Income under head Salary40:10
65. Rent Free Accommodation Valuation | Latest Amended Rule 3 | Salary Income01:03:59
66. Valuation of Motor Car Perquisite | Income from Salary01:08:37
67. LTC: Leave Travel Concession Exemption under Income Tax55:29
68. Taxation of Medical Facility to Employees | Reimbursement of Medical Expenditure by Employer27:48
69. Domestic Servant, Education & Loan Perquisite43:12
70. Travel, Food & Gift Perquisite | Income under head Salary32:07
71. Credit Card, Club Membership, Use & Transfer of Assets, Free Transport Perquisite34:57
72. Interest Free or Concessional Loan from Employer - Practical Problem10:45
73. Valuation of ESOP Perquisite | Income under head Salary42:47
74. Advance & Arrear Salary | Relief under Sec. 89(1) | Income under head Salary42:23
75. Taxation of Employees Provident Fund | Contribution to EPF & Interest on EPF36:28
76. Deduction from Gross Salary Sec. 16 | Income from Salary14:27
77. Income from Salary MCQ's | Income Tax18:30
78. Income from Salary | Practical Problem Solution Part 146:46
79. Income from Salary | Practical Problem Solution Part 258:09
80. Income from House Property Lecture 1 | Sec. 22 Income Tax01:11:52
81. Property held as Stock-in-Trade Sec. 23 | Income from House Property33:01
82. House Property Income not charged to Tax | Farm House, Self-Occupied & Palace of Ex-Ruler35:43
83. Computation of House Property Income | Municipal Value, Fair Rent, Standard Rent & Annual Rent01:28:17
84. Computation of Gross Annual Value - When No Vacancy in Property36:07
85. Computation of Gross Annual Value - When there was Vacancy in Property27:06
86. Deduction of Interest on Borrowed Capital for House Property | Sec. 24(b)01:08:13
87. Deduction of Interest on Borrowed Capital in Case of Self Occupied Property38:26
88. Taxation of Independent Residential Units | House Property partly Self-Occupied & partly Let-out44:32
89. Taxation of Unrealised Rent subsequently Realised & Arrear of Rent | Sec. 25A House Property28:11
90. Taxation of House Property owned by Co-owners Sec. 26 | Income from House Property31:26
91. Composite Rent of House Property | Income from House Property01:00:27
92. Income from House Property | Practical Problem Solution & MCQ's | AY 2024-2549:51
93. Basis of Charge Sec. 28 | Profits & Gains from Business or Profession | PGBP Lecture 140:13
94. Taxation of Export Incentives to Exporters under Income Tax44:52
95. Taxation of Payment to Partners of Firm | Profits & Gains from Business or Profession49:36
96. Taxation of Income from Speculation | Profits & Gains from Business or Profession56:01
97. Business Income not Taxable under PGBP Head | Income Tax AY 2024-2530:44
98. Rent, Taxes & Repair of Building Sec. 30 | Repair & Insurance of Plant & Machinery Sec. 31 |PGBP01:00:15
99. Depreciation under Sec. 32 of Income Tax Act | PGBP39:11
100. Depreciation Rates as per Income Tax Act | PGBP59:21
101. Important Points related to Depreciation under Income Tax | PGBP47:22
102. Meaning of Actual Cost & WDV of Assets under Income Tax | PGBP01:07:15
103. Only 50% of Normal Depreciation Allowed | Asset put to use less than 180 Days | PGBP40:16
104. Cost of Asset effected by Trial Run Cost, Exchange Fluctuation & ITC Adjustment | PGBP33:16
105. Additional Depreciation under Sec. 32(1)(iia) of Income Tax Act | PGBP36:52
106. Depreciation in case of Amalgamation or Business Re-organisation | PGBP29:37
107. Unabsorbed Depreciation Sec. 32(2) | Set-off & Carry-forward of Unabsorbed Depreciation | PGBP38:18
108. Depreciation on Asset used partly for Business Sec. 38 | PGBP13:35
109. SLM Depreciation of Power Units Sec. 32(1)(i) | Terminal Depreciation & Balancing Charge | PGBP26:57
110. Scientific Research Expenditure Deduction under Sec. 35 Income Tax | PGBP01:03:39
111. Deduction of Expenditure on Specified Business Sec. 35AD | PGBP01:13:25
112. Amortisation of Preliminary Expenses Sec. 35D & Expenditure on Voluntary Retirement Sec. 35DDA36:41
113. Deduction of Insurance Premium, Discount on Zero Coupon Bond, Contribution to PF | PGBP51:04
114. Baddebt & Baddebt Recovery | Sec. 36(1)(vii) | PGBP34:49
115. Family Planning Expenditure | Sec. 36(1)(ix) | PGBP29:45
116. General Deduction under PGBP | Sec. 37(1)55:03
117. Disallowances on default of TDS in case of payment to Non-Resident | Sec. 40(a)(i) | PGBP01:02:17
118. Disallowances on default of TDS in case of payment to Resident | Sec. 40(a)(ia) | PGBP25:22
119. Maximum Permissible Remuneration and Interest to Partners | Sec. 40(b) | PGBP45:54
120. Excessive Payment to Relative Disallowed | Sec. 40A(2) | PGBP21:04
121. Cash Expenditure Exceeding Rs. 10,000 Disallowed | Sec. 40A(3) & Rule 6DD | PGBP01:05:19
122. Expenses Deductible on Payment Basis | Sec. 43B | PGBP38:11
123. Restriction on Accepting and Repaying Loan in Cash | Sec. 269SS & Sec. 269T | PGBP21:03
124. Maintenance of Books of Account of Business or Profession | Sec. 44AA | PGBP40:33
125. Audit under Income Tax | Sec. 44AB | PGBP33:12
126. Presumptive Taxation for Business Sec. 44AD | Income on Estimated Basis | PGBP44:04
127. Presumptive Taxation for Professional Sec. 44ADA & Transporter 44AE | PGBP30:17
128. Stock Valuation under Income Tax | Sec. 145A | PGBP24:01
129. PGBP MCQ's | Income Tax AY 2024-2514:23
130. PGBP | Practical Problem Solution AY 2024-25 | Part 154:30
131. PGBP | Practical Problem Solution AY 2024-25 | Part 243:45
132. Capital Gains Lecture 1 | Charging Section55:16
133. Definition of Capital Asset | Capital Gains57:02
134. Types of Capital Asset | Capital Gains44:14
135. Definition of Transfer | Capital Gains38:22
136. Transaction not regarded as Transfer | Capital Gains59:03
137. Conversion of Asset | Capital Gains53:24
138. Conversion of Company into LLP | Capital Gains32:45
139. Capital Gain exempt under Sec. 1046:53
140. Cost of Acquisition of Capital Assets44:41
141. Fair Market Value of Capital Asset on 1.4.2001 | Capital Gains38:11
142. Advance Received against Capital Asset & Forfeited40:46
143. Capital Gain on Bonus & Right Share40:44
144. Conversion of Capital Asset into Stock-in-Trade | Capital Gain in case of JDA48:04
145. Compulsory Acquisition of Capital Assets by Government41:42
146. Capital Gains in case of Slump Sale51:21
147. Transfer of Security in Demat Form32:10
148. Insurance Claim on Damage of Capital Asset29:58
149. Capital Gain on transfer of Land & Building36:34
150. Taxation of ESOP | Employee Stock Option Plan43:23
151. Capital Gain on Virtual Digital Asset18:30
152. Exemption u/s 54, 54B, 54D47:36
153. Exemption u/s 54EC, 54EE, 54F, 54G, 54GA, 54GB45:50
154. Capital Gain Account Scheme25:27
155. Computation of Tax on Capital Gain52:46
156. Tax Computation of Capital Gain u/s 111A & 112A56:30
157. Practical Problem & MCQ | Capital Gains36:52
158. Income from Other Sources Lecture 1| Sec. 56(2) | CA Inter, CS Executive & CMA Inter01:05:42
159. Residual Income Taxable under head Income from Other Sources | Sec. 56(1)18:03
160. What is Deemed Dividend? Taxation of Deemed Dividend35:28
161. Taxation of Casual Income like Lottery Winning, Horse Races etc. & Interest on Securities01:07:04
162. Grossing Up & Exempt Interest52:10
163. Taxation of Income from Gift | CA Inter, CS Executive & CMA Inter01:03:40
164. Exempted Gift | No Tax on these Gifts58:18
165. Share Premium in Excess of FMV is Income for Company50:48
166. Practical Problem & MCQ | Income from Other Sources40:26
167. Clubbing of Income Lecture 1 | Revocable & Irrevocable Transfer of Asset53:12
168. Remuneration of Spouse Clubbed43:26
169. Clubbing of Income of Minor Child46:13
170. Setoff & Carry Forward of Losses Lecture 1 | HP & PGBP Loss53:16
171. Setoff & Carry Forward of Losses Lecture 2 | CG & IOS Loss51:44
172. Practical Problem & MCQ | Setoff & Carry Forward of Losses29:28
173. Deduction u/c VI A Lecture 1 | Deduction of Life Insurance Premium | Income Tax AY 2024-2544:56
174. Deduction u/s 80C & 80CCC | Deduction of NSC, PPF, ULIP, ELSS, FD, Tuition Fee, Pension54:04
175. Deduction u/s 80CCD, 80CCH, 80D | Deduction of NPS, Agniveer Corpus, Health Insurance59:52
176. Deduction u/s 80DD, 80DDB, 80E, 80EE, 80EEA, 80EEB, 80G & 80GG53:39
177. Deduction u/s 80GGA, 80GGB, 80GGC, 80JJAA & 80QQB39:43
178. Deduction u/s 80RRB, 80TTA, 80TTB & 80U19:14
179. Practical Problem & MCQ | Deduction | Income AY 2024-2523:24
180. Computation of Total Income | CA Inter, CS Executive, CMA Inter01:06:22
181. Practical Problem & MCQ | Total Income | Income Tax AY 2024-2501:05:38
182. Statutory Filing of Return Sec 139(1) | Due Date of Filing ROI01:01:17
183. Loss Return 139(3), Belated Return 139(4), Revised Return 139(5)01:12:32
184. Who has to obtain PAN | Submission of Return through TRP25:51
185. Which ITR Form to Fill | ITR-1, ITR-2, ITR-3, ITR-4, ITR-5, ITR-6, ITR-701:02:59
186. Updated Return ITR U Sec. 139(8A) | Income Tax AY 2024-2529:57
187. Interest u/s 234A, 234B, 234C, 234D, 234F | Late Filing & Non-Payment of Advance Tax01:17:21
188. Practical Problem & MCQ | Return of Income17:09
189. What is TDS & TCS | Lecture 1 | CA Inter, CS Executive, CMA Inter44:36
190. TDS on Salary, Interest & Online Game | Sec. 192, 193, 194, 194A, 194B, 194BA & 194BB33:55
191. TDS on Payment to Contractor & Commission Payment | Sec. 194C, 194D, 194DA, 194G & 194H36:41
192. TDS on Rent, Professional & Technical Fee | 194I, 194IA, 194IB, 194IC, 194J, 194K, 194LA, 194M49:15
193. TDS on Cash Withdrawal & Payment by ECO | Sec. 194N, 194O, 194Q, 194R & 194S26:26
194. Interest, Fee & Penalty on TDS Delays & Defaults01:07:28
195. Rates of TCS | Income Tax AY 2024-25 | CA Inter, CS Executive, CMA Inter23:33
196. TCS by Authorised Dealer & TCS on Sale of Goods exceeding Rs. 50 Lakh | Sec. 206C(1H)29:42
197. Practical Problem & MCQ | TDS & TCS | Income Tax AY 2024-2530:31
198. Alternate Minimum Tax | AMT Sec. 115JEE49:56
199. Practical Problem & MCQ | Alternate Minimum Tax AMT44:50
200. MSME Payment within 15 or 45 days Compulsory | Sec. 43B(h) of Income Tax Act18:45