Course in ITR
About Course
This Practical Course in Income Tax Return (ITR) is designed to provide participants with a comprehensive understanding of the nitty-gritties of Income Tax, along with its dynamic nature. This course aims to facilitate the learning, understanding, practical application, and analysis of the provisions of Income Tax in problem-solving scenarios. By adopting a complete practical approach, this course presents the concepts in a lucid manner, enabling participants to effectively navigate the complexities of Income Tax. It is worth mentioning that the course has been updated to incorporate the changes introduced by the Finance Act 2025. Detail Course Content is provided below :-
ITR Course Content
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- Basic Concepts of Income Tax
- Overview of Income Tax & Direct Tax
- Important definitions
- Finance Act 2023 Analysis
- Previous Year and Assessment Year
- Charge of Income Tax
- Types of Assessee
- Rate of Tax for different assessee
- Surcharge, Health & education cess
- Gross Total Income & Total Income
- Rebate of (Sec 87A)
- Residential Status
- Basis Conditions for Resident
- Additional Condition for Resident and Ordinary Resident
- Non Resident and Resident but not ordinary resident
- Deemed Resident
- Scope of Total Income
- Income under the head Salary
- Basis of Charge (Sec 15)
- Different type of allowances
- HRA Calculation [Sec 10(13A)]
- Calculation of Salary in Arrear
- Calculation of Pension
- Calculation of Gratuity
- Calculation of Leave Encashment
- Calculation of Provident Fund as updated by FA 2023
- Overview of Forms related to Salary
- Form 10E Filing – Arrear of Salary
- Overview of Form 24Q -TDS Return for Salary
- Form 16 – TDS Statement
- Form 12B – Details of income from previous employer
- Form 12BA – Statement of perquisites
- Form 12BB – Particulars of deduction claims by employee
- Valuation of perquisites
- Valuation of Rent Free Accommodation (RFA)
- Valuation of Motor Car Facility
- ITR Filing by Pensioners as updated by FA 2024
- Income under the head House Property
- Chargeability (Sec 22)
- Condition of Chargeability
- Composite Rent
- Deemed Let out Property
- Determination of Annual Value (Sec 23)
- Deduction from Annual Value (Sec 24)
- Standard Deduction
- Interest on Loan
- Unrealized rent treatment
- Deemed ownership
- Income under the head Business & Profession
- Chargeability (Sec 28)
- Method of Accounting
- Income computation & disclosing standards (ICDS)
- Speculative Business & Specified Business
- Calculation of Depreciation
- Admissible Deduction (Sec 30 to 37)
- Inadmissible deduction (Sec 40)
- Maintenance of Accounts (Sec 40AA)
- Audit of Accounts (Sec 44AB)
- Presumptive Taxation (Sec 44AD, 44ADA, 44AE)
- Income the head Capital Gain
- Capital Asset
- Period of Holding
- Short Term & Long Term capital gain
- Transfer [Sec 2(47)]
- Scope & Chargeability (Sec 45)
- Capital Gain on assets distribution by companies in liquidation (Sec 46)
- Capital Gain on buy back of shares (Sec 47A)
- Mode of computation of Capital Gains (Sec 48)
- Ascertainment of Cost in special circumstances (Sec 49)
- Cost of acquisition (Sec 55)
- Cost of improvement (Sec 55)
- Capital Gain on depreciable asset (Sec 50)
- Capital Gain on Slump Sale (Sec 50B)
- Deemed Full value consideration
- Advance money receive
- Exemption of capital gain
- Reference to valuation officer
- Tax on STCG on equity or equity oriented mutual fund (Sec 111A)
- Tax on LTCH on equity or equity oriented mutual fund (Sec 112A)
- Tax on Long term capital gain (Sec 112)
- Income under the head other sources
- Chargeability (Sec 56)
- Tax rate on casual income (Sec 115BB)
- Deduction allowed (Sec 57)
- Deduction not allow (Sec 58)
- Deemed income chargeable to tax (Sec 59)
- Method of Accounting (Sec 145)
- Aggregation of income, Set off & Carry forward of Losses
- Aggregation of Income
- Concept of set off & carry forward of losses
- Inter source adjustment (Sec 70)
- Inter head adjustment (Sec 71)
- Carry forward and set off loss from house property (sec 71B)
- Carry forward and set off Business loss (Sec 72)
- Loss in speculative business (Sec 73)
- Carry forward & set off of losses of specified business (Sec 73A)
- Losses under the head Capital Gain (Sec 74)
- Order of set off of Losses
- Submission of return of loss (Sec 80)
- Deduction from Gross Total Income
- General provisions
- Deduction in respect of payment
- Deduction in respect of certain income
- Deduction in respect of other income
- Advance Tax
- Concept of Advance Tax
- Interest on Advance Tax
- Tax planning, Tax Evasion & Tax Avoidance
- Tax Planning, Tax evasion & Tax avoidance
- Tax planning in respect of Salary income
- Tax planning in respect of business
- General Anti-avoidance Rules
- Restriction on Cash Transactions by Income Tax Department
- Understand Disallowance of Cash Expenditure under Section 40A
- Understand sec 194N, TDS on cash withdrawal from Bank
- Learn about the SFT Significant Financial Transactions/High-Value Transactions
- Understand the section 285BA along with Rule 114E for High-Value Transactions
- Practical Session on New Income Tax Portal
- Overview of New Income Tax Portal
- How to register on Income Tax Portal
- How to reset password
- Overview of Form 26AS
- Overview of Annual Information Statement (AIS)
- How to give feedback in AIS
- Overview of TIS
- Interlinkage between AIS, TIS & ITR
- Concept of Updated Return
- Practical Session on ITR 1 Filing
- Eligibility to file ITR 1
- Documents need to file ITR 1
- Overview of ITR 1 Form
- Excel Computation for ITR 1
- Online ITR 1 Filing
- Practical Session on ITR 2 Filing
- Eligibility to file ITR 2
- Documents need to File ITR 2
- Excel computation of ITR 2
- ITR 2 Filing with offline utility
- Preparing JSON & uploading on portal
- Practical Session on ITR 3 Filing
- Balance sheet & PnL for ITR Filing (Format)
- Computing income under the head PGBP
- Computation of Depreciation schedule
- Reconcile Form 26AS, AIS & Books
- Computing income under the head Capital Gain.
- Computation of Tax Payable
- How to prepare challan for self assessment tax.
- ITR 3 Filing with offline utility
- Preparing JSON & uploading on portal
- Practical Session on ITR 4 Filing
- Eligibility to file ITR 4
- Presumptive Taxation
- Online ITR 4 Filing
- Practical Session on ITR 5 Filing
- Balance sheet & PnL for ITR Filing (Format)
- Computing income under the head PGBP
- Computation of Depreciation schedule
- Reconcile Form 26AS, AIS & Books
- Computing income under the head Capital Gain.
- Computation of Tax Payable
- How to prepare challan for self-assessment tax.
- ITR 3 Filing with offline utility
- Preparing JSON & uploading on portal
- Rectification of Mistake us 154
- How ITR Process?
- Rectification of Mistake us 154
- What error can be corrected by Rectification?
- When can rectification be file?
- Time limit for rectification us 154?
- Who can file rectification us 154?
- Points to be consider while filing rectification
- Revise Return vs Rectification of Mistake us 154
- How to file rectification request under sec 154
- Reprocess the Return under rectification us 154
- Tax Credit Mismatch Correction
- How to correct wrong challan details enter in ITR
- Return Data Correction in rectification under sec 154
- Practical ITR Case Studies
- ITR For Salaried Employee
- ITR for Freelancers
- ITR for Normal Business
- ITR for Service Provider
- ITR for presumptive taxation
- ITR for pensioners
- ITR for NRI
- ITR for Share Traders
- ITR for Online Sellers
- ITR for Company & LLP
- ITR for FnO Loss
- ITR in case of Audit
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- Understand Notices under Sec 133(6)
- Analyze the fact of Case
- Draft pointwise reply to Department Notices
- Basic Concepts of Income Tax
For any query and support reach us at 7827521794 or mail us at info@fintaxpro.in
Course Content
Welcome Toolkit
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Welcome Toolkit
20:47
Intro to Income Tax
Timeline of Income Tax
Important Definition
HUF Tax Planning
Concept of Tax Year
Rate of Income Tax
New Regime Condition
Income Tax Rebate
Surcharge & Marginal Relief
Resource to Learn Income Tax
Overview of Income Tax Portal
Analysis of Form 16
Analysis of Form 26AS
Analysis of AIS
Analysis of ITR Forms
Mandatory ITR Filing
Income Tax Computation
Analysis of New vs Old Regime
ITR 1 Filing Normal
ITR 1 for Army & Security Personnel
ITR 1 in case of Arrear of Salary & Form 10E Filing
ITR 2 Filing Overview
Taxation on Share Market
ITR 2 for Share Market & Cap Gains
ITR 2 for Sale of Property
ITR 2 for Crypto & NFT
ITR 2 Filing for US Stock
ITR 2 Filing for ESOP & RSU
Tax Audit Limit for AY 2024-25
ITR 3 Overview & Schedule
ITR 3 Filing with Balance Sheet & PnL
ITR 3 Filing for Share Market 2024-25
ITR 3 for Crypto & VDA
ITR 4 Filing with Excel Utility (Normal)
Income Tax Return 5 Filing
ITR U Filing for ITR 1
ITR U for ITR 3
Reply to Income Tax Notice
Rectification of Mistake us 154
Restriction on Cash Transaction
Residential Status
Income under the head Salary
Income under the head House Property
Income under the head PGBP
Income under the head Capital Gains
Income under the head Other Sources
Set Off or Carry Forward of Losses
Old Year TDS Claim in ITR
Income Tax Deductions
Advance Tax
Interest on Income Tax
Budget 2025 Amendments
Budget 2024 Amendments
Course Completion certificate
Course Completion Certificate
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Student Ratings & Reviews
✔️👍✅
Thank you, sir. I am not criticizing anyone; I am simply writing an honest review based on my experience. I had previously purchased CA Piyush Gupta sir’s course, but I now feel that it may not have been the right choice for me, as he did not cover the topics in as much depth as Vivek sir has in this course. So far, all the videos I have watched have been excellent. The most important aspect is the outstanding support provided for any queries. Responses are received quickly, usually in a very short time. However, one of my queries is still pending, possibly due to the Holi festival. Overall, thank u, sir.
Excellent Course
nice
Very useful course Vivek sir gave extraordinary class. Thank you sir
Nice course
Sir kindly also explain ITR 5, 6 & 7. Love from Odisha.
GOOD
very good
Quality of the video is too good and concept of income tax return is well explained. Zero to advance level of knowledge about ITR is given in this course. Facility of life time access is also there.Special thanks to vivek sir for giving me assignment for practice.
Practical and real time experiences of all ITRs and TDS,TCS detailed explanation done in this course,done by Mr. Vivek Avasthi.Only,ITR 6 & ITR 7 topics not covered.Keep it up.
Thank you sir. ITR have been explained in detail with practical example.The way of teaching excellent.Sir I am little bit disappointed you explained the TDS concept nicely but no practical entry explained in every section of TDS.
Again thanks sir for informative videos.
Again thanks sir for informative videos.
Nice
Such A nice & informative session, and you're explain method is very simple to understood section wise points thank you sir being provide this course
SUPER SIRJI BEAUTIFUL TEACHING THANKS A LOTnSIRJInALWAYS DECENTnSUPERB NICE SIRJI BRILLEANT TEACHING