What You'll Learn
Fundamentals and framework of Direct Tax Laws
Scope, applicability and interpretation of the Income-tax Act
Total income and tax liability
Rresidential status and incidence of taxation
Salaries, House Property, PGBP, Capital Gains and Other Sources
Income that does not form part of total income
Clubbing of Income
Set-off and carry forward of losses
Deductions from Gross Total Income
Different types of entities
Companies, firms, LLPs, AOPs/BOIs and other entities
Trusts, institutions and political parties
Tax planning, tax avoidance and tax evasion
Digital transactions
TDS, TCS, advance tax and recovery of tax
Income-tax Authorities
Assessment procedure
Appeals, revision and dispute resolution
Miscellaneous tax compliances
COURSE CURRICULUM
MODULE 1 – Income Tax: Substantive Provisions
Chapter 1 – Basic Concepts
- Basic concepts of Income-tax
- Definitions
- Previous Year & Assessment Year
- Residential Status
- Scope of Total Income
- Exemptions and taxable income
- Tax rates and computation framework
Chapter 2 – Incomes Which Do Not Form Part of Total Income
- Exempt incomes
- Specific exemptions
- Agricultural income
- Income exempt under various provisions
- Application of exemption provisions
Chapter 3 – Profits & Gains of Business or Profession
- Meaning of business and profession
- Computation of business income
- Allowable and disallowable expenses
- Depreciation
- Business deductions
- Presumptive taxation
- Special provisions relating to business income
Chapter 4 – Capital Gains
- Meaning of capital asset
- Transfer of capital asset
- Short-term and long-term capital gains
- Computation of capital gains
- Cost of acquisition and improvement
- Exemptions from capital gains
- Special provisions relating to capital gains
Chapter 5 – Income from Other Sources
- Taxable incomes under this head
- Dividends
- Interest income
- Gifts
- Winnings
- Deductions
- Special provisions
Chapter 6 – Income of Other Persons Included in Assessee’s Total Income
- Clubbing of income
- Income of spouse
- Minor child’s income
- Transfer of assets
- Revocable transfers
- Other clubbing provisions
Chapter 7 – Aggregation of Income, Set-off or Carry Forward of Losses
- Aggregation of income
- Intra-head set-off
- Inter-head set-off
- Carry forward of losses
- Set-off in subsequent years
- Restrictions on carry forward
Chapter 8 – Deductions from Gross Total Income
- Deductions under Chapter VI-A
- Eligible deductions
- Conditions for claiming deductions
- Limits and restrictions
- Computation of total income
MODULE 2 – Taxation of Entities & Special Transactions
Chapter 9 – Assessment of Various Entities
- Individuals
- HUF
- Firms
- LLPs
- AOPs/BOIs
- Companies
- Co-operative societies
- Tax computation for different entities
Chapter 10 – Assessment of Trusts, Institutions, Political Parties & Other Special Entities
- Charitable trusts
- Religious trusts
- Educational institutions
- Political parties
- Special entities
- Exemptions and conditions
- Tax treatment and compliance
Chapter 11 – Tax Planning, Tax Avoidance & Tax Evasion
- Meaning and scope
- Tax planning
- Tax avoidance
- Tax evasion
- Legitimate tax planning
- Ethical and legal considerations
- Anti-avoidance provisions
Chapter 12 – Taxation of Digital Transactions
- Digital economy
- Digital transactions
- Equalisation Levy
- Virtual Digital Assets
- Taxation of digital/e-commerce transactions
- Relevant compliance provisions
MODULE 3 – Compliance, Assessment & Tax Administration
Chapter 13 – Deduction, Collection & Recovery of Tax
- TDS
- TCS
- Advance Tax
- Tax payment
- Interest
- Recovery of tax
- Default and consequences
Chapter 14 – Income-tax Authorities
- Income-tax Authorities
- Powers and functions
- Jurisdiction
- Assessment authorities
- Investigation and information powers
Chapter 15 – Assessment Procedure
- Filing of returns
- Types of assessment
- Self-assessment
- Summary assessment
- Scrutiny assessment
- Best judgement assessment
- Reassessment
- Assessment of escaped income
Chapter 16 – Appeals & Revision
- Appeals
- Appellate authorities
- Procedure for filing appeals
- Revision
- Powers of revision authorities
- Time limits and conditions
Chapter 17 – Dispute Resolution
- Dispute resolution mechanisms
- Alternative dispute resolution
- Settlement mechanisms
- Dispute resolution procedures
- Related compliance requirements
Chapter 18 – Miscellaneous Provisions
- Various procedural provisions
- Interest
- Refunds
- Notices
- Service of notices
- PAN and related provisions
- Other miscellaneous tax matters
Chapter 19 – Provisions to Counteract Unethical Tax Practices
- Anti-abuse provisions
- Tax evasion prevention
- General Anti-Avoidance Rules
- Measures against unethical tax practices
- Consequences of non-compliance
Chapter 20 – Tax Audit & Ethical Compliances
- Tax Audit
- Applicability
- Tax Audit Report
- Auditor’s responsibilities
- Reporting requirements
- Ethical compliance
- Professional responsibilities
MODULE 4 – International Taxation
Chapter 21 – Non-Resident Taxation
- Residential status of non-residents
- Taxability of non-residents
- Income taxable in India
- Business connection
- Permanent Establishment
- Special provisions for non-residents
Chapter 22 – Double Taxation Relief
- Concept of double taxation
- Unilateral relief
- Bilateral relief
- Double Taxation Avoidance Agreements
- Foreign tax credit
- Tax relief mechanisms
Chapter 23 – Advance Rulings
- Concept of Advance Ruling
- Eligibility
- Application procedure
- Authority for Advance Rulings
- Binding nature
- Procedure and consequences
Chapter 24 – Transfer Pricing
- Arm’s Length Principle
- International transactions
- Associated enterprises
- Specified domestic transactions
- Methods of determining Arm’s Length Price
- Documentation
- Transfer Pricing assessment
- Compliance and reporting
Chapter 25 – Fundamentals of BEPS
- Base Erosion and Profit Shifting
- BEPS framework
- BEPS Action Plans
- International tax challenges
- Anti-BEPS measures
- Multinational enterprise taxation
Chapter 26 – Application & Interpretation of Tax Treaties
- Tax treaty framework
- Treaty interpretation
- Residence
- Permanent Establishment
- Business profits
- Dividend
- Interest
- Royalty
- Fees for technical services
- Treaty benefits
Chapter 27 – Overview of Model Tax Conventions
- OECD Model Tax Convention
- UN Model Convention
- Key provisions
- Comparison of model conventions
- Treaty principles
Chapter 28 – Latest Developments in International Taxation
- Emerging international tax developments
- Global tax reforms
- Digital economy taxation
- International anti-avoidance measures
- Recent treaty developments
- Emerging global tax standards
What Our Students Say
FREQUENTLY ASKED QUESTIONS
How long is the course?
The course includes 30+ hours of HD video lectures, practical assignments, real-world case studies, and downloadable resources. Since you’ll receive lifetime access, you can complete the course at your own pace without any time restrictions.
Will I get a certificate?
Yes. Upon successfully completing the course, you’ll receive an Industry-Recognized Certificate of Completion that you can add to your resume, LinkedIn profile, or professional portfolio.
Is this course suitable for beginners?
Absolutely. This course is designed for beginners, commerce students, working professionals, CA/CMA aspirants, finance executives, accountants, and business owners. Every concept is explained from the fundamentals to advanced practical applications.
Can I watch this course on mobile?
Yes. You can access the course anytime through our Learning App or on your laptop, desktop, or tablet. Your learning progress is automatically synchronized across all devices.
Is access included?
Yes. Once enrolled, you’ll receive 1 Year to all course videos, study materials, assignments, future updates, and any newly added content at no extra cost.
Do I get study material or notes?
Yes. Along with the video lectures, you’ll receive:
- Comprehensive PDF Notes
- Practical Excel Templates
- Cost Sheet Formats
- Case Study Files
- Assignment Worksheets
- Practice Questions
- Downloadable Reference Material