Direct Tax Laws | DTL | B com 5th sem | Hand Written Notes | by Ritish bedi #RVIRGO
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Hand written Notes of direct Tax Laws 1) Introduction to Income Tax Act 1961 , history/ components of income tax act 2) Agricultural Income under income tax act 1961 3) PGBP principles and computation 4) Income from Other Sources under income tax act 1961 5) Tax deductible at source under income tax act 1961 and its provisions
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Section 80D :
Income Tax benefit for medical insurance premium
A lot of expenditure is incurred on health today, it includes the premiums of health insurance policies, preventive health check ups and other medical bills. Considering health as an integral and important expenditure the government is giving income tax deduction for such expenses, in the manner described below:
Amount of Tax Benefit:
Maximum Rs 1,00,000
On Health Insurance Premium -
Rs 50,000 for Senior Citizens
Rs 25,000 for others
On Preventive Health Check up -
Rs 5,000
On Medical Expenditure for Senior Citizen -
Rs 50,000
Eligible Deductions:
Health Insurance Premium & Preventive Health Check up Expenditures for
Self
Spouse
Children
Parents
Medical Expenditure for those above 60 years
Payment Mode:
Medical Insurance Premium paid - Non Cash
Preventive health check up expenditures - Any
Medical Expenditure for those above 60 years - Non Cash
Important Note:
Deduction of Rs 5,000 on preventive health check up is included in the limits of Rs 25,000 or Rs 50,000 of health insurance premium deduction
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Objectives & Agenda :
One of the heads of income under the Income Tax Act is Income from House Property. Under this head, incomes earned from house properties are chargeable to tax. The webinar covers the aspects of basis of charging income to tax under this head, nature of house properties taxed under the Act, manner of computing income chargeable to tax under this head, deductions available under this head and eventually judicial precedents pertaining to this head of income.
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(2) It provides definitions and differences between AOP and BOI, and describes how to compute tax liability when the shares of members are known (determinate) or unknown (indeterminate).
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1) The document discusses the taxation of capital gains in India, including the conditions required for a capital gain to be chargeable, the definitions of capital assets and capital gains, and the computation of capital gains.
2) It provides details on the types of capital assets (short term and long term), the meaning of "transfer", and the different types of capital gains (short term and long term).
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And its theories
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3) Greenbury committee
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5) Principles of corporate governance in commonwealth 1999
6) Sarbanes Oxley act 2002
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Every question in short + Viva questions
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Risk management and insurance notes
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