Income Tax Act, 2025

Professionals Series

Complete Course on Income Tax Act, 2025

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Section	Video Download	Lecture No
CHAPTER 1: Introduction
1	Short title, extent and commencement	Lecture 1
2	Definitions
3	Definition of “tax year”
4	Charge of income-tax	Lecture 2
5	Scope of total income	Lecture 3
6	Residence in India.	Lecture 4
		Lecture 5
CHAPTER 2: Basis of Charge & Exempt Income
7	Income deemed to be received and dividend deemed to be income in a tax year
8	Income on receipt of capital asset or stock in trade by specified person from specified entity
9	Income deemed to accrue or arise in India
10	Apportionment of income between spouses governed by Portuguese Civil Code
11	Incomes not included in total income
12	Incomes not included in total income of political parties and electoral trusts.
CHAPTER 3: Income from Salary
13	Heads of Income.	Lecture 1
14	Income not forming part of total income and expenditure in relation to such income.
15	Salaries	Lecture 2
16	Income from salary
17	Perquisite	Lecture 3
18	Profits in lieu of salary
19	Deductions from salaries
CHAPTER 4: Income from House Property
20	Income from house property.	Lecture 1
21	Determination of annual value.
22	Deductions from income from house property	Lecture 2
23	Arrears of rent and unrealised rent received subsequently
24	Property owned by co-owners.
25	Interpretation
CHAPTER 5: Profit and Gains of Business or Profession
26	Income under head “Profits and gains of business or profession"	Lecture 1
27	Manner of computing profits and gains of business or profession
28	Rent, rates, taxes, repairs and insurance.
29	Deductions related to employee welfare
30	Deduction on certain premium
31	Deduction for bad debt and provision for bad and doubtful debt.
32	Other deductions.	Lecture 4 Lecture 5
33	Deduction for depreciation.	Lecture 6 Lecture 7
34	General conditions for allowable deductions.	Lecture 8
35	Amounts not deductible in certain circumstances
36	Expenses or payments not deductible in certain circumstances.	Lecture 9
37	Certain deductions allowed on actual payment basis only.	Lecture 10
38	Certain sums deemed as profits and gains of business or profession.	Lecture 11
39	Computation of actual cost.	Lecture 12 Lecture 13
40	Special provision for computation of cost of acquisition of certain assets.	Lecture 14
41	Written down value of depreciable asset.	Lecture 15
42	Capitalising impact of foreign exchange fluctuation	Lecture 16
43	Taxation of foreign exchange fluctuation.
44	Amortisation of certain preliminary expenses	Lecture 17
45	Expenditure on scientific research.	Lecture 18
46	Capital expenditure of specified business	Lecture 19
47	Expenditure on agricultural extension project and skill development project.	Lecture 20
48	Tea development account, coffee development account and rubber development account
49	Site Restoration Fund.	Lecture 21
50	Special provision in case of trade, profession or similar association.
51	Amortisation of expenditure for prospecting certain minerals.	Lecture 23
52	Amortisation of expenditure for telecommunications services, amalgamation, demerger, scheme of voluntary retirement, etc	Lecture 24
53	Full value of consideration for transfer of assets other than capital assets in certain cases.
54	Business of prospecting for mineral oils.
55	Insurance business
56	Special provision in case of interest income of specified financial institutions	Lecture 28
57	Revenue recognition for construction and service contracts.
58	Special provision for computing profits and gains of business or profession on presumptive basis in case of certain residents.	Lecture 29
59	Computation of royalty and fee for technical services in hands of non-residents.
60	Deduction of head office expenditure in case of non- residents.
61	Special provision for computation of income on presumptive basis in respect of certain business activities of certain non-residents
62	Maintenance of books of account.	Lecture 33
63	Tax Audit	Lecture 34
64	Special provision for computing deductions in case of business reorganisation of co-operative banks.
65	Interpretation for purposes of section 64
66	Interpretation
CHAPTER: TDS & TCS
390	Deduction or collection at source and advance payment.	Lecture 1
391	Direct payment
392	Salary and accumulated balance due to an employee 5	Lecture 2
		Lecture 3
393(1)- S1	TDS: Commission or Brokerage	Lecture 4
393(1)- S2	TDS: Rent
393(1)- S3	TDS: Payment on transfer of certain immovable property	Lecture 5
393(1)- S4	TDS: Income from Capital Market	Lecture 6
		Lecture 7
393(1)- S5	TDS: Income from Capital Market: Interest Income	Lecture 8
		Lecture 9
393(1)- S6	TDS: Payment to contractors, fee for professional and technical services etc	Lecture 10
393(1)- S7	TDS: Dividend	Lecture 11
393(1)- S8	TDS: Other Cases	Lecture 12
		Lecture 13
393(3)	TDS: PAYER to ANY PERSON	Lecture 14
		Lecture 15
393(5) to (11)	TDS: Misc provisions relating to above	Lecture 16
394	Collection of tax at source (TCS)	Lecture 17
395 to 402	TDS / TCS Misc Provisions	Lecture 18
		Lecture 19