Certificate In Direct Taxation

Certificate In Direct Taxation

Certificate in Direct Taxation Syllabus Introduction to Direct Taxation: Concept and Importance of Direct Taxes, Difference Between Direct and Indirect Taxes, Constitutional Provisions Related to Taxation, Tax Structure in India, Role of CBDT (Central Board of Direct Taxes), Principles of Taxation and Tax Reforms in India, Scope and Objectives of Income Tax Act, Concept of Tax Evasion, Avoidance and Planning, Recent Developments in Direct Taxation, Overview of Tax Treaties and Double Taxation Avoidance. Basics of Income Tax: Definition of Income Under the Income Tax Act, Residential Status and Scope of Total Income, Classification of Income (Taxable and Exempted), Heads of Income and Their Taxability, Concept of Previous Year and Assessment Year, Tax Rates and Slabs for Individuals and Businesses, Introduction to PAN (Permanent Account Number) and TAN, Tax Deduction and Collection at Source (TDS & TCS), Filing of Income Tax Returns (ITR Forms and Their Applicability), Advance Tax and Self-Assessment Tax. Income from Salary: Components of Salary Income, Allowances and Their Taxability, Perquisites and Their Valuation, Retirement Benefits and Their Tax Treatment, Deductions from Salary Income, Taxability of Gratuity, Provident Fund and Pension, Tax Planning for Salaried Individuals, Exemptions Available Under Salary Head, Computation of Taxable Salary, Case Studies on

Updated July 15, 2026