Direct Taxation

Module 1: Introduction to Direct Taxes

• Understanding the concept of direct taxes
• Different types of direct taxes
• Taxation laws and regulations

Module 2: Income Tax Basics

• Income tax computation and assessment
• Income sources and heads
• Tax deductions and exemptions

Module 3: Income from Salary and House Property

• Calculation of taxable income from salary
• House property income and deductions
• Rent receipt and housing loan benefits

Module 4: Income from Business and Professions

• Business income computation
• Deductions and expenses allowed
• Capital gains and their taxation

Module 5: Tax Planning and Compliance

• Tax planning strategies for individuals and businesses
• Filing income tax returns
• Understanding tax audits and assessments

Module 6: Advanced Direct Tax Concepts

• International taxation and Double Taxation Avoidance Agreements (DTAA)
• Taxation of gifts and inheritance
• Tax implications of different investments