Income Tax Act, 2025

Professionals Series

Complete Course on Income Tax Act, 2025

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Course Overview

The Income Tax Act, 2025 course is designed for Tax Practitioners and Professionals aiming to excel in their careers. This comprehensive course covers various chapters that are crucial for understanding income tax laws and regulations.

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Chapter 1: Introduction
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Sec 1	Short title, extent and commencement.	Lecture 1
Sec 2	Definitions.
Sec 3	Definition of “tax year”.
Sec 4	Charge of Income-tax	Lecture 2
Sec 5	Scope of total income	Lecture 3
Sec 6	Residence in India.	Lecture 4
		Lecture 5
Chapter 2: Basis of Charge & Exempt Income
Chapter 3: Salary
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Sec 13	Heads of income	Lecture 1
Sec 14	Income not forming part of Total income
Sec 15	Salaries.	Lecture 2
Sec 16	Income from salary.
Sec 17	Perquisite.	Lecture 3
Sec 17	Perquisite.	Lecture 4
Sec 17	Perquisite.	Lecture 5
Sec 17	Perquisite.	Lecture 6
Sec 17	Perquisite.	Lecture 7
Sec 17	Perquisite.	Lecture 8
Sec 18	Profits in lieu of salary.	Lecture 9
Sec 19	Deductions from salaries	Lecture 10
Sec 19	Deductions from salaries	Lecture 11
Chapter 4: Income from House Property
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Sec 20	Income from house property.	Lecture 1
Sec 21	Determination of annual value.
Sec 22	Deductions from income from house property.	Lecture 2
Sec 23	Arrears of rent and unrealised rent received.
Sec 24	Property owned by co-owners.
Sec 25	Interpretation.
Chapter 5: Profit and Gains of Business or Profession
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Sec 26	Income under head “Profits and gains of business or profession	Lecture 1
Sec 27	Manner of computing profits and gains of business or profession.
Sec 28	Rent, rates, taxes, repairs and insurance
Sec 29	Deductions related to employee welfare.	Lecture 2
Sec 30	Deduction on certain premium	Lecture 3
Sec 31	Deduction for bad debt and provision for bad and doubtful debt.
Sec 32	Other deductions	Lecture 4
		Lecture 5
Sec 33	Deduction for depreciation	Lecture 6
		Lecture 7
Sec 34	General conditions for allowable deductions.	Lecture 8
Sec 35	Amounts not deductible in certain circumstances.
Sec 36	Expenses or payments not deductible in certain circumstances.	Lecture 9
Sec 37	Certain deductions allowed on actual payment basis only.	Lecture 10
Sec 38	Certain sums deemed as profits and gains of business or profession.	Lecture 11
Sec 39	Computation of actual cost.	Lecture 12
		Lecture 13
Sec 40	Special provision for computation of cost of acquisition of certain assets	Lecture 14
Sec 41	Written down value of depreciable asset.	Lecture 15
Sec 42	Capitalising the impact of foreign exchange fluctuation	Lecture 16
Sec 43	Taxation of foreign exchange fluctuation
Sec 44	Amortisation of certain preliminary expenses.	Lecture 17
Sec 45	Expenditure on scientific research	Lecture 18
Sec 46	Capital expenditure of specified business.	Lecture 19
Sec 47	Expenditure on agricultural extension project and skill development project.	Lecture 20
Sec 48	Tea development account, coffee development account and rubber development account.
Sec 49	Site Restoration Fund.	Lecture 21
Sec 50	Special provision in the case of trade, profession or similar association.	Lecture 22
Sec 51	Amortisation of expenditure for prospecting certain minerals.	Lecture 23
Sec 52	Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc.	Lecture 24
Sec 53	Full value of consideration for transfer of assets other than capital assets in certain cases.	Lecture 25
Sec 54	Business of prospecting for mineral oils.	Lecture 26
Sec 55	Insurance business.	Lecture 27
Sec 56	Special provision in case of interest income of specified financial institutions.	Lecture 28
Sec 57	Revenue recognition for construction and service contracts
Sec 58	Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.	Lecture 29
Sec 59	Computation of royalty and fee for technical services in hands of non-residents.
Sec 60	Deduction of head office expenditure in case of non-residents
Sec 61	Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents.
Sec 62	Maintenance of books of account.	Lecture 33
Sec 63	Tax audit.	Lecture 34
Sec 64	Special provision for computing deductions in case of business reorganisation of co-operative banks
Sec 65	Interpretation for the purposes of section 64.
Sec 66	Interpretation.
Chapter 6: Capital Gains
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Chapter 7: Income from Other Sources
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Sec 92	Income from other sources	Lecture 1
Sec 93	Deductions.	Lecture 2
Sec 94	Amounts not deductible.	Lecture 3
Sec 95	Profits chargeable to tax.	Lecture 4
Chapter 8: Clubbing of Income
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Sec 96	Transfer of income without transfer of assets	Lecture 1
Sec 97	Chargeability of income in transfer of assets.
Sec 98	“Transfer” and “revocable transfer” defined.	Lecture 2
Sec 99	Income of individual to include income of spouse, minor child, etc.
Sec 100	Liability of person in respect of income included in income of another person.
Chapter 9: Aggregation of Income
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Sec 101	Total income.	Lecture 1
Sec 102	Unexplained credits.
Sec 103	Unexplained investment.
Sec 104	Unexplained asset.
Sec 105	Unexplained expenditure.
Sec 106	Amount borrowed or repaid through negotiable instrument, hundi, etc.
Sec 107	Charge of tax
Chapter 10: Set off & Carry Forward of Losses
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Sec 108	Set off of losses under same head of income.	Lecture 1
Sec 109	Set off of losses under any other head of income
Sec 110	Carry forward and set off of loss from house property	Lecture 2
Sec 111	Carry forward and set off of loss from Capital gains
Sec 112	Carry forward and set off of business loss.	Lecture 3
Sec 113	Set off and carry forward of losses computed in respect of speculation business
Sec 114	Set off and carry forward of losses computed in respect of specified business.
Sec 115	Set off and carry forward of losses from specified activity.	Lecture 4
Sec 119	Carry forward and set off of losses not permissible in certain cases.
Sec 120	No set off of losses against undisclosed income consequent to search, requisition and survey.
Sec 121	Submission of return for losses.
Sec 116	Treatment of accumulated losses and unabsorbed depreciation in amalgamation or demerger, etc.
Sec 117	Treatment of accumulated losses and unabsorbed depreciation in scheme of amalgamation in certain cases.
Sec 118	Carry forward and set off of losses and unabsorbed depreciation in business reorganisation of co operative banks.
Chapter: Tax Deducted at Source
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Sec 390	Deduction or collection at source and advance payment.	Lecture 1
Sec 391	Direct payment.
Sec 392	Salary and accumulated balance due to an employee.	Lecture 2
Sec 393	Tax to be deducted at source	Lecture 4
	Tax to be deducted at source	Lecture 5
	Tax to be deducted at source	Lecture 6
	Tax to be deducted at source	Lecture 7
	Tax to be deducted at source	Lecture 8
	Tax to be deducted at source	Lecture 9
	Tax to be deducted at source	Lecture 10
	Tax to be deducted at source	Lecture 11
	Tax to be deducted at source	Lecture 12
	Tax to be deducted at source	Lecture 13
	Tax to be deducted at source	Lecture 14
	Tax to be deducted at source	Lecture 15
Sec 394	Collection of tax at source	Lecture 16
Sec 395	Certificates.	Lecture 17
Sec 396	Tax deducted is income received.
Sec 397	Compliance and reporting
Sec 398	Consequences of failure to deduct or pay or, collect or pay.
Sec 399	Processing.	Lecture 18
Sec 400	Power of Central Government to relax provisions of this Chapter
Sec 401	Bar against direct demand on assessee
Sec 402	Interpretation.
Chapter: Penalties
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Sec 439	Penalty for under-reporting and misreporting of income	Lecture 1
Sec 440	Immunity from imposition of penalty, etc	Lecture 2
Sec 441	Failure to keep, maintain or retain books of account, documents, etc	Lecture 3
Sec 442	Penalty for failure to keep and maintain information and document, etc., in respect of certain transactions	Lecture 4
Sec 443	Penalty in respect of certain income
Sec 444	Penalty for false entry, etc., in books of account
Sec 445	Benefits to related persons	Lecture 5
Sec 446	Failure to get accounts audited
Sec 447	Penalty for failure to furnish report under section 172.
Sec 448	Penalty for failure to deduct tax at source	Lecture 6
Sec 449	Penalty for failure to collect tax at source
Sec 450	Penalty for failure to comply with provisions of section 185	Lecture 7
Sec 451	Penalty for failure to comply with provisions of section 186
Sec 452	Penalty for failure to comply with provisions of section 187	Lecture 8
Sec 453	Penalty for failure to comply with provisions of section 188
Sec 454	Penalty for failure to furnish statement of financial transaction or reportable account	Lecture 9
Sec 455	Penalty for furnishing inaccurate statement of financial transaction or reportable account
Sec 456	Penalty for failure to furnish statement or information or document by an eligible investment fund	Lecture 10
Sec 457	Penalty for failure to furnish information or document under section 171
Sec 458	Penalty for failure to furnish information or document u/s 506	Lecture 11
Sec 459	Penalty for failure to furnish report or for furnishing inaccurate report under section 511
Sec 460	Penalty for failure to submit statement under section 505.
Sec 461	Penalty for failure to furnish statements, etc	Lecture 12
Sec 462	Penalty for failure to furnish information or furnishing inaccurate Information under section 397 (3)(d).
Sec 463	Penalty for furnishing incorrect information in reports or certificates	Lecture 13
Sec 464	Penalty for failure to furnish statements, etc
Sec 465	Penalty for failure to answer questions, sign statements, Furnish information, returns or statements, allow inspections, etc
Sec 466	Penalty for failure to comply with the provisions of section 254	Lecture 14
Sec 467	Penalty for failure to comply with the provisions of section 262.	Lecture 15
Sec 468	Penalty for failure to comply with the provisions of section 397	Lecture 16
Sec 469	Power to reduce or waive penalty, etc., in certain cases
Sec 470	Penalty not to be imposed in certain cases
Sec 471	Procedure
Sec 472	Bar of limitation for imposing penalties
Chapter: Statement of Financial Transactions (SFT)
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Sec 508	Obligation to furnish statement of financial transaction or reportable account.	Lecture 1
Rule 237	Furnishing of statement of financial transaction	Lecture 2

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