B.Com CA Semester 5 Income Tax law and Accounts

Module 1

Lecture-1.1-Introduction

Lecture-1.2

Lecture 1.3

Lecture 1.4

Lecture 1.5

Lecture 1.6

Lecture 1.7

Lecture 1.8

Lecture 1.9

Lecture 1.10

Module 2

Lecture 2.1

Lecture 2.2

Lecture 2.3 computation of gross salary 

Lecture 2.4 computation of HRA 

Lecture 2.5 computation of entertainment allowance

Lecture 2.6 problems

Lecture 2.7: special allowance for performance of duties 

Lecture 2.8 special allowance to meet personal expenses 

Lecture 2.9 problems 

Lecture 2.10  Deductions from gross salary 

Lecture 2.11 computation of RFA

Lecture 2.12  RFA in case of other employees 

Lecture 2.13 problems of RFA

Lecture 2.14 problems of perquisites 

Lecture 2.15 topic other taxable perquisites 

Lecture 2.16 Topic tax free perquisites 

Lecture 2.17 topic valuation of motor car 

Lecture 2.18 problems of motor car 

Lecture 2.19 problem of perquisites 

Lecture 2.20 continuation of taxable perquisites in case of specified employees

Lecture 2.21 problems 

Lecture 2.22 topic. Provident fund

Lecture 2.23 problem of PF

Lecture 2.24 problems

Lecture 2.25 gratuity

Lecture 2.26 topic : gratuity not covered under gratuity act

Lecture 2.27 topic : problems of gratuity

Lecture 2.28 topic : gratuity in different case

Lecture 2. 29 topic : pension

Lecture 2.30 topic : computation of earned leave

Lecture 2.31 topic : retrenchment and VRS

Module 3 

Lecture 3.1 income from house property : introduction

Lecture 3.2 topic computation of GAV

Lecture 3.3 topic : computation of annual value

Lecture 3. 4 topic : unrealized rent

Lecture 3.5 topic : computation of annual value in different situations

Lecture 3. 6 topic : deductions from annual value

Lecture 3.7 topic : computation of pre construction period

Lecture 3.8 topic : self occupied House

 

Module 4

Lecture 4.1 topic : profits and gains of business or profession

lecture 4.2 Topic : problems of PGBP

Lecture 4.3 topic : unabsorbed depreciation

Module 5

Lecture 5.1 topic : capital gains

Lecture 5.2 :topic : short term capital gain

Lecture 5.3 topic : LTCG