CAF 2: Taxation Principles and Compliance

Chapter 5: Salary Income

Determination/computation of value of perquisites

Key concepts for salary income taxation (part 1)

Taxation of salary perquisites

Gratuity, pension and Provident funds

Key concepts for salary income taxation (part 2)

Employee share scheme

FB Live - Salary Income 1

FB Live - Salary Income 2

Chapter 6: Property Income

Definition and concepts

Deductions etc.

Conditions to claim deduction for irrecoverable rent

Treatment of non-adjustable amounts

Chapter 7: Business Income

Business vs Employment and Income from business

Important aspects, Speculation business

Deductions against business income (part 1)

Deductions against business income (part 2)

Deductions against business income (part 3)

Deductions against business income - Practical question

Admissible allowances

Practical Question

Basis of accounting and stock valuation

Depreciation (part 1)

Depreciation (part 2)

Initial allowance, amortisation, pre-commencement expenditure

Disposal and acquisition of assets

Cost of asset under section 76

Consideration received

Chapter 8: Capital Gain

Capital gain (Lecture 1)

Capital gain (Lecture 2)

Capital gain (Lecture 3)

Capital gain (Lecture 4)

Capital gain (Lecture 5)

Capital gain (Lecture 6)

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