Income Tax Course - Govt. Certified Course

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Course Description

Session 1: Income Tax Basics Mon, 16 Mar 2026

Instructed by CA Smitha Vasudevan

Brief History
Concept & difference in Direct Tax Vs Indirect Tax
Source of Income
Rate of Income Tax type of assesses
An overview of old act vs new act
Charge of Income Tax
Scope of Total Income
Residential Status in India
Income deemed to be received and dividend deemed to be income

Session 2: Basics of Charge Tue, 17 Mar 2026

Instructed by CA Smitha Vasudevan

Income on receipt of capital asset or stock in trade
Income deemed to accrue or arise in India
Apportionment of income between spouses (Portuguese Civil Code)
Practical case study for determining residential status
Definition of salary
Basis of Charge

Session 3: Salary Components Wed, 18 Mar 2026

Instructed by CA Smitha Vasudevan

Perquisites under Salary
Treatment of Pension & Gratuity
Voluntary Retirement Scheme (VRS)

Session 4: Income from Salary Thu, 19 Mar 2026

Instructed by CA Rohan Sogani

Deduction from Salary
Standard deduction from salary
Professional Tax
Calculation of Net Taxable Income from Salary
Relief when salary is paid in arrears or in advance
Practical Case Studies

Session 5: Income from House Property Fri, 20 Mar 2026

Instructed by CA Smitha Vasudevan

Basic of Computing Income from Let Out House Property
Concept of Gross Annual Value
Deductions from income of House Property
Interest on Pre-Construction and Post Construction Period
Taxable income from Self Occupied Property
Annual Value of 1 Self Occupied Property
Property owned by co-owners
Provision of Unrealized Rent
Practical Case Studies

Session 6: Income from Business / Profession Mon, 23 Mar 2026

Instructed by CA Smitha Vasudevan

Chargeability
Allowance Expenses
Expenses or payments not deductible in certain circumstances
Amounts not deductible
Concept and deduction of Deprecation
Rate of Deprecation
Additional Deprecation

Session 7: Income from Business / Profession Tue, 24 Mar 2026

Instructed by CA Smitha Vasudevan

Amortization of Expenses in Amalgamation/Merger
Bad Debts and its treatment
General conditions for allowable deductions
Payment to specified person
Provision related to Gratuity/statutory liability
Deduction allowed on payment basis only
Balancing charge
Deemed profits and gains

Session 8: Income from Business / Profession Wed, 25 Mar 2026

Instructed by CA Smitha Vasudevan

Maintenance of Books of Accounts

Session 9: Income from Business / Profession Thu, 26 Mar 2026

Instructed by CA Smitha Vasudevan

Capitalising impact of Foreign asset fluctuation
Taxation of Foreign asset fluctuation
Expenditure on scientific research
Capital Expenditure of specified business
Tax Audit
Full value of consideration for transfer of assets
Insurance Business
Computation of royalty and fee for technical services

Session 10: Income from Business / Profession Fri, 27 Mar 2026

Instructed by CA Smitha Vasudevan

Deduction of head office expenditure in case of non-residents
Special provision for computation of income on presumptive basis
Practical case study

Session 11: TDS & TCS Overview Mon, 30 Mar 2026

Instructed by CA Rohan Sogani

Detailed discussion of TDS and TCS under Income Tax Act
Advance payment of tax
Practical case study
Chargeability

Session 12: Capital Gain Intro Tue, 31 Mar 2026

Instructed by CA Rohan Sogani

Meaning of Capital Assets
Types of Capital Assets
Definition of Transfer
Long term Vs Short Term Capital Gain
Concept of indexation
Expenditure on Transfer-Cost of Acquisition
Computation of Capital Gain on insurance claim
Exemption under Capital Gain

Session 13: Income from Capital Gain Wed, 1 Apr 2026

Instructed by CA Smitha Vasudevan

Withdrawal of exemption in certain cases
From transfer of residential house property
Transfer of land used for agriculture purpose
Investment on certain bonds
Transfer of Capital Assets other than house property
Capital gains on distribution of assets by companies in liquidation
Capital gains on purchase by company of its own shares

Session 14: Advanced Capital Gains Thu, 2 Apr 2026

Instructed by CA Smitha Vasudevan

Special provision for capital gains in Market Linked Debenture
Capital gains not charged on investment in certain bonds

Session 15: Income from Other Sources Fri, 3 Apr 2026

Instructed by CA Smitha Vasudevan

Chargeability
Dividend
Winning from lottery/horse races etc.
Interest on Securities
Money/Property received without consideration
Valuation of the purpose of chargeability
Receipt of Shares by a firm/company
Interest on KVP/NSC/IVP

Session 16: Clubbing of Income Mon, 6 Apr 2026

Instructed by CA Smitha Vasudevan

Transfer of Income without Transfer of Assets
Revocable Transfer of Assets
Income of individual to include Remuneration of Spouse
Income from Assets transferred to Spouse/Son's Wife
Liability of person in respect of income included in another
Income of Minor Child

Session 17: Set off of Income Tue, 7 Apr 2026

Instructed by CA Smitha Vasudevan

Set of losses under same head of Income
Set of losses between inter head of Income
Carry forward of losses
Carry forward and set off not permissible in certain cases
Provision of Carry forward business losses and depreciation

Session 18: Deductions (Part 1) Wed, 8 Apr 2026

Instructed by CA Umang Shah

80C: LIC, PF, PPF etc.
80CCC and 80CCE: Pension Plan
80CCD & 80CCH: Pension and Agnipath Scheme
80D: Health insurance premium
80DD & 80DDB: Maintenance and medical expenses
80E: Education Loan
80EE & 80EEA: Interest on Home Loan
80G, 80GG, 80GGA, 80GGC: Donations and rent

Session 19: Deductions and Exempt Income Thu, 9 Apr 2026

Instructed by CA Umang Shah

80TTA & 80TTB: Interest on deposits
80U: Person with disability
80QQB & 80RRB: Royalty income and patents
80-IA & 80-IAB: Industrial undertakings and SEZ

Session 20: Exemptions & Special Deductions Fri, 10 Apr 2026

Instructed by CA Umang Shah

80-IAC, 80-IB, 80-IBA
10AA: Units in SEZ
80M: Inter-corporate dividends
80P: Co-operative societies
Incomes not included in Total income (Political parties, trusts)
Practical case study

Session 21: Computation of Total Income Mon, 13 Apr 2026

Instructed by CA Umang Shah

Practical Case Study for Computation of total Income including MAT (Minimum alternate tax)

Session 22: Special Provisions / Avoidance of Tax Tue, 14 Apr 2026

Instructed by CA Sachin Sinha

International and Specified domestic Transaction (Arm's length price)
Meaning of associated enterprise
Meaning of international/domestic transaction
Reference to Transfer Pricing Officer
Advance pricing agreement
Practical Case Study

Session 23: Disclosure of Foreign Assets Wed, 15 Apr 2026

Instructed by CA Sachin Sinha

What is a foreign asset?
Disclosure of Foreign Assets
Budget 2026 update
Consequences of not declaring Foreign Asset
Unexplained credits / investments

Session 24: Aggregation of Income Thu, 16 Apr 2026

Instructed by CA Sachin Sinha

Unexplained asset
Unexplained expenditure
Amount borrowed or repaid through negotiable instrument, hundi
Self Assessment-u/s 140 A
Summary assessment

Session 25: Assessment Fri, 17 Apr 2026

Instructed by CA Ankit Somani

Scrutiny assessment
Best Judgment Assessment
Faceless Assessment
Method of accounting
Re-assessment or Income escaping assessment
Rectification of mistake
Modification and revision of notice
Assessment in case of search

Session 26: Appeals and Revisions Mon, 20 Apr 2026

Instructed by CA Ankit Somani

Appeals to Joint Commissioner, Commissioner, Appellate Tribunal, High Court, Supreme Court
Revision of orders prejudicial to the revenue
Penalties under Income Tax Act
Offences & Prosecutions
Search & Seizure provisions

Session 27: Other Topics Tue, 21 Apr 2026

Instructed by CA Ankit Somani

Brief discussion on ICDS (Income Computation & Disclosure Standard)
Provision of Income Tax Audit
Other Misc. Topics

Session 28: Double Taxation Relief Wed, 22 Apr 2026

Instructed by CA Rohan Sogani

Agreement with foreign countries
Countries with which no agreement exists
Type of Income Tax Returns
ITR 1, ITR 2, ITR 3, ITR 4 Overviews

Session 29: Returns Thu, 23 Apr 2026

Instructed by CA Ankit Somani

ITR 5, ITR 6, ITR 7
Filling of Income Tax Return with examples
Online/Offline
Due Date of filling
Revised Return
Defective Return
Belated Return

Session 30: Budget 2026 Updates Fri, 24 Apr 2026

Instructed by CA Ankit Somani

Overview of the amendments introduced in Budget 2026 for Income Tax Act, 1961

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Course Instructors

CA Umang Shah: A Fellow Member of ICAI with over 11 years of professional experience, specializing in Direct Taxation, Statutory Audits, and Regulatory Advisory. He has extensive cross-sectoral expertise and serves as a highly respected faculty member at NACIN and C&AG.

CA Ankit Somani: A Regional Council Member (2022-25) and multiple All India Rankholder in CA and CS examinations (including a Silver Medal in CS Final). He is a faculty member at NACIN, an author and reviewer of ICAI course curriculums, and a prolific speaker with over 1,100+ sessions delivered nationwide.

CA Sachin Sinha: A Fellow member of ICAI with 21 years of experience and Founder Partner of Prakash Sachin & Co. An expert in Domestic and International Taxation, he serves as faculty for the CBDT and ICAI, and has authored numerous books and technical guides on taxation for the institute.

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Start Date: 16 March 2026

End Date: 23 April 2026

Time: 8 PM to 10 PM

Medium: English

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