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Direct Tax

A direct tax is a type of tax that is levied directly on an individual or organization's income or wealth. It is paid directly to the government and cannot be transferred to another person or entity. The taxpayer bears the full burden of the tax and is responsible for its payment. The key feature of direct taxes is that the tax liability is based on the individual's or entity's financial situation, such as income, assets, or capital gains.

Course Details

Direct taxes are a crucial aspect of the financial and taxation systems of most countries. This course is designed to provide learners with a solid understanding of direct taxes, including income tax, corporate tax, capital gains tax, and other related taxes. Participants will gain practical knowledge on tax planning, compliance, and the underlying principles of direct taxation.

Detailed Course Curriculum

  • 1. Basic concepts of Income Tax
  • 2. Income from Salaries
  • 3. Income from House Property
  • 4. Profits and Gains of Business or Profession
  • 5. Income from House Property
  • 6. Profits and Gains of Business or Profession
  • 7. Income from Capital Gains & Other Sources
  • 8. Deductions under Chapter VI-A
  • 9. Computation of Taxable Income
  • 10. Application for PAN
  • 11. E-filing of Income Tax Return
  • 12. TDS - concepts & provisions
  • 13. E-TDS
  • 14. Project on TDS