Income Tax for IPCC CA CS CMA(Direct/Indirect Tax)

CA IPCC Exam Prep Tests Papers App includes Video Lectures, Previous Year Question Papers, Mock Tests for 2017 examination, past year papers, Previous Year Questions with Solutions, MCQs (Multiple Choice Questions), Test series shortcuts and tricks (including all math tricks and all shortcut tricks) for the preparation of CA CPT, CA IPCC, CS, CMA, Taxation, Direct Taxes, Indirect Taxes, Income Tax
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The videos explain an important concept of Taxation, which is useful in studies of competitive examinations like CA IPCC (Chartered Accountant), CS (Chartered Security), CMA (Certified Management Accountant).

The Videos in this app is by CS K K Agrawal who is faculty of Direct Tax and Indirect Tax having 15+ experience in teaching. He is visiting faculty at ICAI and ICSI. He is also author of "India's No. 1 book on Tax"
All the premier institutes say the following: “Taxation is one of the core competency areas of CA. CA’s are expected to ADVISE clients in the area of direct taxes and indirect taxes.

This App includes:
Tax vs Gift, DT vs IDT
Levy, Collection, and Assessment
Slab Rate
Slab Rate for Resident Senior and Super Senior Citizen
Tax Computation
Concept of Income
Tax Treatment of Revenue Receipt and Capital Receipt
Definition of Income
Revenue and Capital Expenditure
Computation of Total Income and Memorising Chapters and Sections

Chapter 2 - Residential Status
Learning Sections in Residential Status
Learning Section and Provisions of Section 6
RS of Individual Basic and Additional Condition
Definition of India
Purpose of Visit to India is Immaterial to Determine Residential Status
Finding Out Number of Days an Individual Stays in India
Residential Test and Last Class Revision
Exception to the Basic Condition Intro and Person of Indian Origin

Test of Exception to the Basic Condition
Last Class Revision of Residential Status of Individual
Introduction to Residential Status of Group of Persons
Meaning of Control and Management or Place or Effective Management (POEM)
3rd Class Revision
Indian Income and Foreign Income
Incidence of Tax
Past Untaxed Profit
Learning and Memorising Sub-Sections of Section 9
Discussion of Questions on Tax Treatment of Interest
Tax Treatment of Royalty
Place where salary is deemed to accrue or arise in India
Examples of Place Where Salary is Deemed to Accrue or Arise in India
Reading Book and Solving Questions on Tax Treatment of Salary
Income from Business Connection
Reading from Book, Examples, and Exception to Business Connection
Test of Tax Treatment of Foreign Income in India

Chapter 3 - Income from House Property
Salaries
Remuneration by Partner Whether Charged uh Salaries
Timing of Taxability of Salaries
Foregoing of Salaries also Taxable
Certain Salaries Charged on Receipt Basis
Part 1 Special Allowance
Part 2 Transport Allowance
Part 2 Children and Hostel Allowance

Outstation and Other Notified Allowance
Revision and Solution of Problem
Meaning of Specified and Non-Specified Employee
When is Perquisite Taxable
Reading and Memorising Perquisites
Meaning of Relative
Discussion of Practical Questions in Page 8.3
Gift and Sale and Purchase of Immovable Property
Gift and Sale and Purchase of JAD PB SAS
Tax Treatment of Keyman Insurance Policy and Pension
Tax Treatment of Interest on Securities
Tax Treatment of Dividend
Transfer of Capital Asset to Firm
Transfer of Capital Asset by Firm
Compulsory Acquisition of the Asset by the Govt.
Section 54B. Sale and Purchase of Agricultural Land- Profits and Gains from Business or Profession
What is Business Expenses
Shanti Bhushan Case
Jaypee Case
Temple Inside the Factory Case
Computation of Profits from Business
Bad Debt
Promotion of Family Planning Amongest Employee
Assessment of Firm
Computation of Maximum Remuneration
Computation of Presumptive Income in Case of Firm
Clubbing of Income
Remuneration Received by Spouse
Set off and carry forward of losses
Basic Exemption also Allowed from Special Income
Securities Transaction Tax