Income Tax, ITR & TDS 2023



Course Language




CA POOJA GUPTA  is a member of Institute of Chartered Accountants of India since 2009, Qualified ISA and M.Com. Also, She is ICAI faculty and Famous YouTuber with Channel name “CAGURUJI” having more than 690000 subscribers. 

She delivers educational videos on Income TAX, GST and EXCEL. She has more than 13 year experience in Indirect taxation, Direct taxation and specialize in all aspect of GST, Income Tax, VAT, Service Tax, Excise etc.



Who should enroll in Income Tax Course :

Income Tax Course is for every Chartered Accountants (CAs), Tax Consultants, Tax Professionals, Accountants, Businessmen, All students and everyone who wishes to learn and study Income Tax and can become an expert in Income tax


Day wise Schedule of Course :

DAY 1 Know of Income Tax – Basics

  • Basic of Income Tax
  • Types of Taxes
  • Important Definitions
  • Previous Year and Assessment Year
  • Residential Status
  • Gross Total Income vs Total Income
  • Income tax Slab Rates for Individual
  • Income tax Slab Rates for HUF
  • Income tax Slab Rates for Partnership Firm
  • Income tax Slab Rates for Limited Liability Partnership (LLP)
  • Income tax Slab Rates for Companies
  • Income tax Slab Rates for Co-operative Societies
  • Income tax Slab Rates for Association of Persons
  • Income tax Slab Rates for Trusts
  • New Tax Slab Rates section 115BAC
  • Old Tax Slab Rates
  • Surcharge, Rebate, H. Cess
  • Marginal Relief
  • Agriculture Income
DAY 2 & 3 Income From Salary

  • Introduction
  • Basis of Charge of Income from Salaries
  • All Allowances
  • All Retirement Benefits
  • Profit in lieu of salary
  • All Perquisites
  • Provident funds
  • Relief u/s 89 for Arrear of Salary
  • Computation of Income From Salary
  • Deductions under Salary – Standard Deduction, Professional Tax etc.
DAY 4 Income From House Property

  • Basis of charge of Income from House Property
  • Gross Annual Value
  • Deductions from Rental Incomes (Section 24)
  • Interest on borrowed capital with PCP
  • Special aspects – Arrear of Rent Received
  • Special aspects – Co ownership
  • Computation of Income from House Property
  • Deemed owner
  • Composite Rent
DAY 5 & 6
Income From Business & Profession (This head is explained practically with respect to auditor point of view also)

  • Introduction
  • Basis of Charge of Profits and Gains of Business or Profession (Sec.28 to 44)
  • Depreciation
  • Allowability/Deduction of Expenditure
  • Compulsory maintenance of books of accounts (Sec.44AA)
  • Section 35, donation/expense on scientific research
  • Inadmissible Expenditure
  • Presumptive Tax- Section 44AD, 44ADA, 44AE
  • Alternate Minimum Tax
 DAY 7 & 8
Income From Capital Gain

    • Basis of Charge of Capital Gains
    • Meaning & Concepts of Capital Asset
    • Transaction not regarded as Transfer
    • Computation of Capital Gain
    • Short Tern & Long Term Capital Gain
    • Cost of Acquisition
    • Cost of Improvement
    • Deemed Transfer
    • Full value of consideration
    • Slump Sale
    • Capital gain on Sale of Shares
    • Capital gain on sale of other assets
    • Indexed Cost of Acquisition / Improvement
    • Exemptions from Capital Gain (Section 54)
DAY 9 Income from Other Sources

  • Basis of Charge of Income from Other Sources
  • Dividend, Interest Income
  • Winning from Lotteries, Crossword puzzles, Horse Races and card games etc.
    (Also known as casual Income)
  • Taxability of Gifts
  • Family pension
  • Deductions u/s 57, 58,59
  • Computation of Income from Other Sources
DAY 9 Clubbing of Income

– Situations in which clubbing of Provisions are attached

  • Income transfer with transfer Asset
  • Revocable transfer of Asset
  • Payment to Spouse from Concern in which Individual has substantial interest
  • Transfer to Spouse
  • Transfer to Son’s Wife
  • Transfer for benefit of Spouse / Son’s Wife
  • Minor Income
  • Income from Concern in which Substantial Interest exists

– Other Aspects of Clubbing of Income


Set off and Carry forward of Losses

– Current Year Loss

  • With in same source
  • Any Head

– Brought Forward Loss

  • Loss from Property
  • Business Loss
  • Unabsorbed Depreciation
  • Capital Loss
  • Loss under Other Sources
DAY 10 Deductions under Chapter VI-A

  • 80 C – LIC, School Fee, NSC, PF, Housing Loan cost, FD etc.
  • Section 80CCC: Contribution to Certain Specified Pension Funds
  • Section 80CCD : Contribution to Pension scheme of central govt./New Pension scheme/Atal Pension Yojna
  • 80 D – Mediclaim (Self, Parents, Preventive Health Checkup etc.
  • 80 DD / 80 U – Disability of Assessee / Dependent
  • 80 DDB – Medical Treatment
  • 80 E – Interest on Education Loan
  • 80 EE – Interest on  Loan for Specified House Property
  • 80 EEA – Interest on Loan taken for Certain House Property
  • 80 EEB – Interest on Loan taken for Purchas of Electric Vehicle
  • 80 G – Donation to Approved fund and Charitable Institutions
  • 80 GG – Rent paid no HRA
  • 80 GGA – Donation to Research Institutions etc.
  • 80 GGB, 80GGC – Deduction to Political Parties etc.
  • 80 QQB – Royalty on Books
  • 80 RRB – Royalty on Patents
  • 80 TTA – Interest on Saving Account Deposits
  • 80TTB – Interest on Deposits in case of Senior Citizens
  • Section 80U: Deduction for handicapped Assessee
DAY 11 Advance Tax & Interest

  • Advance Tax
  • Interest for Delay in Return Filing
  • Interest for Non payment / Short payment of Advance Tax
  • Interest for Deferment of Advance Tax Instalments

Persons exempted form Income tax Return Filing

DAY 13 & 14 Income Tax Returns filing Live Training

  • ITR 1
  • ITR 2
  • ITR 3
  • ITR 4


DAY 12 Tax Deduction at Source (TDS)

  • Introduction
  • Rates & Provisions

Tax Collection at Source (TCS)

  • Introduction
  • Rates & Provisions


Duration of Course :

25 Hours +


Course Material :

  1. 14 nos. PPT
  2. TDS Rate Charts
  3. TCS Rate Charts
  4. Income tax Slab Charts


1 – After Buy this Course  what is the next step?

Answer – After successful payment you will get receipt of payment and you just login on through user id and password. Click on Enrolled courses. Watch the course from here.

 2 – What is the meaning of recorded video  ?

Answer – you will get Unlimited access of video recorded lectures till 45 days


1. All communication will be only on registered email id

2. Kindly register with Gmail id only, because video is accessible through Google Drive so kindly register with Gmail id.

3. In case of any query:

Call at 9150010800

what’s up at 9150010800

Mail at:



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