Direct Tax – CMA/CA (Inter) – AY 2026-27

Applicable For June and December 2025 Exams.
Watch The Class recorded Video, If any Doubt Contact me 6381558909

Course Content

Basic & Tax Rates

D1.1 – Basic Concepts & Tax Rates

01:14:04
D1.2 – Marginal Relief & Rebate Sec 87 A & Agri Income

39:48
D1.3 – New Tax Regime – Sec 115BAC

42:50
D.2.1 – Basic Concepts & Tax Rates – Problems Explained – 1

01:02:13
D2.2 – Basic Concepts & Tax Rates – Problems Explained – 2

43:22

Residential Status

Capital Gain & IFOS

D3.1 – Capital Gain – Basics

01:01:47
D3.2 – Capital Gain – Goodwill, Bonus Shares & Right Issue

45:34
D4.1 – Capital Gain – Problems – Part 1

58:14
D4.2 – Capital Gain – Conversion of CA in to SIT

01:15:33
D5.1 – Capital Gain – Compulsory Aquisition of CA & Insurance

51:23
D5.2 – Capital Gain – Joint Development Agreement (JDA)

43:52
D6 – Capital Gain – Debt MF &Sec 47 – Exempt Transfer

32:59
D7.1 – Income From Other Sources (IFOS) | Section 56(2)(10) Of Income tax Act

39:35
D7.2 | IFOS | Sec 56(2)(X) | Problems

34:38
D7.3| CG & IFOS Connectivity | Allowable Deductions Sec 57

47:42
D9.1| Capital Gain | Exemption Sec 54 | Residential House Property

17:43
D9.2 | Capital Gain | Exemption u/s 54 | Q&A Problems Explained

19:43
D9.3 | Capital Gain | Exemption | Sec 54B – Urban Agri Land | Sec 54D – Industrial Land & Building

29:13
D9.4 | Capital Gain | Exemption | Sec 54EC – Bonds | Sec 54F – Any LTCA to RHP

19:20
D10.1 | Capital Gain | Problems | Section 54EC,54F & Advance Money Forfeited

40:38
D10.2 | Capital Gain | Exemption | Section 54G – Urban To Rural | Section 54GA – Urban To SEZ

17:28
D11.1 – Capital Gain – Tax Rates – Sec 112A,11A & Other

01:07:26
D11.2 – Capital Gain – Amalgamation & Demerger

54:58
D11.3 – Capital Gain – Buy Back & Liquidation

37:11
D12.1 | Tax On Life Insurance Policy | Unit Linked Insurance Policy (ULIP) | Capital Gain & IFOS

21:57
D12.2 | DT Amendments | Life Insurance Policy | Section 50AA – Specified MF Units

11:43

PGBP

D13.1 – PGBP – Basics

26:21
D13.2 – PGBP | Sec 30 | Sec 31 | Sec 32 – Depreciation

34:56
D14.1 – PGBP | Additional Depreciation | Problems On Dep

29:26
D14.2 – PGBP | Depreciation on Slump Sale | Amalgamation | Demerger | Succession

24:07
D15.1 – PGBP | Depreciation & Capital Gain | Full Block Transfer | Part Asset Transfer

19:16
D15.2 – PGBP | Actual Cost – Sec 43(1)

10:15
D15.3 – PGBP | Actual Cost – Sec 43(1) | Explanation No 1 | 1A | 3 | 4 | 4A

31:09
D15.4 – PGBP | Actual Cost | Explanation – No 5 | 6 | 7 – Amalgamation | 7A – Demerger

20:57
D16.1 – PGBP – Depreciation | SLM Method | Individual Asset System | Power Sector

03:13
D16.2 – Sec 35 – Scientific Research | Agricultural Income Sec 43(6) [Expln 7]

16:44
D16.3 – Telecommunication license Sec 35ABB – Provision Explained

22:38
D16.4 – Telecom License u/s 35ABB | Problem no 10 (Compiler)

07:09
D17.1 – PGBP | Specified Business | Section 35AD – Provision and Problems Explained

35:51
D17.2 – PGBP | Section 35AD – Specified Business – 2

19:14
D17.3 – PGBP | Deduction – Sec 35D Preliminary Exp | 35DD – Amalgamation/Demerger | 35DDA – VRS

22:40
D18.1 – PGBP | Sec 35E & Sec 36 List Of Deductions

29:49
D18.2 – PGBP | Bad Debts u/s 36(1)(Vii) | Provision For Bad Debts | Special reserve u/s 36(1)(Viii)

31:37
D18.3 – PGBP | Payment To Resident – Section 40(a)(i) | Payment To NR – Section 40(a)(ia)

24:52
D19.1 – Expenditure Allowed On Payment Basis – Section 43B | Interfering Section

29:03
D19.2 -PGBP | Deduction u/s 33AB – Grow & manuf Tea/Coffee/Rubber | Sec 33ABA – Petrol & Natural Gas

44:55
D20.1 – PGBP – Sec 44AD & Master Problem

51:13
D20.2 | PGBP | Master Problem – 1

02:00:14
D21.1 | PGBP | Master Problem – 2

01:08:10
D21.2 | PGBP | Master problem – 3

01:25:00
D22.1 | PGBP | Master problem – 4

35:00
D22.2 | PGBP | Master Problem Final touch

37:48

Salary

D23 – Salary basics, Gratuity

01:13:33
D24 – Salary – Leave salary, pension

01:09:20
D25 – Salary – HRA & All Allowances

01:32:59
D26 – Salary – Perquisites – Rent Free Accomodation

57:10
D27 | Salary | Perquisites |Car Facility

01:37:17
D28.1 | Salary | Perquisites – Moveable Asset

23:45
D28.2 | Salary | Perquisites – Medical facilities

24:18
D29.1 | Salary – RPF | URPF | PPF | SPF

12:49
D29.2 | Salary – Transfer Of URPF to RPF

12:49
D29.3 | Salary | Deductions u/s 16

17:56
D30 | Salary – Complete Illustration

37:36

House Property Income

TDS & TCS

D46.1 | Tax Deducted at Source (TDS) | Sec 192 | 192A | 193 | 194 | 194A

01:10:24
D46.2 | TDS | Online Games Winning Sec 194BA | Sec 194B | Sec 194BB

37:54
D47.1 | TDS | Sec 194C | Sec 194D | Sec 194G | Sec 194H

47:16
D47.2 | TDS | Sec 194I | Sec 194IA | Sec 194IB | Sec 194IC

29:10
D48.1 | TDS | Sec 194J | Sec 194K | Sec 194LA | Sec 194M | Sec 194N | Sec 194P

32:44
D48.2 | TDS | Sec 194O | Sec 194Q | Due Dates Of TDS

41:08
D49.1 | TCS | Sec 206C(1H) vs 194Q

02:48
D49.2 | TCS | Sec 206C(1) | Sec 206C(1C) | Sec 206C(1F) | Seec 206C(1G)

30:37

Advance Tax | Interest u/s 234A,234B,234C

A course by

Thanga Raj M

Student Ratings & Reviews

No Review Yet

Price:
Original price was: ₹5,000.00.Current price is: ₹4,000.00.
Instructor:Thanga Raj M
Duration: 61 hours
Lessons:83
Students:246
Level:Intermediate

Direct Tax – CMA/CA (Inter) – AY 2026-27

Course Content

Basic & Tax Rates

D1.1 – Basic Concepts & Tax Rates

D1.2 – Marginal Relief & Rebate Sec 87 A & Agri Income

D1.3 – New Tax Regime – Sec 115BAC

D.2.1 – Basic Concepts & Tax Rates – Problems Explained – 1

D2.2 – Basic Concepts & Tax Rates – Problems Explained – 2

Residential Status

D22.1 – Residential Status

D22.2 – Residential Status Problem no 8

D22.3 – Scope Of Income ROR,RNOR,NR

Capital Gain & IFOS

D3.1 – Capital Gain – Basics

D3.2 – Capital Gain – Goodwill, Bonus Shares & Right Issue

D4.1 – Capital Gain – Problems – Part 1

D4.2 – Capital Gain – Conversion of CA in to SIT

D5.1 – Capital Gain – Compulsory Aquisition of CA & Insurance

D5.2 – Capital Gain – Joint Development Agreement (JDA)

D6 – Capital Gain – Debt MF &Sec 47 – Exempt Transfer

D7.1 – Income From Other Sources (IFOS) | Section 56(2)(10) Of Income tax Act

D7.2 | IFOS | Sec 56(2)(X) | Problems

D7.3| CG & IFOS Connectivity | Allowable Deductions Sec 57

D9.1| Capital Gain | Exemption Sec 54 | Residential House Property

D9.2 | Capital Gain | Exemption u/s 54 | Q&A Problems Explained

D9.3 | Capital Gain | Exemption | Sec 54B – Urban Agri Land | Sec 54D – Industrial Land & Building

D9.4 | Capital Gain | Exemption | Sec 54EC – Bonds | Sec 54F – Any LTCA to RHP

D10.1 | Capital Gain | Problems | Section 54EC,54F & Advance Money Forfeited

D10.2 | Capital Gain | Exemption | Section 54G – Urban To Rural | Section 54GA – Urban To SEZ

D11.1 – Capital Gain – Tax Rates – Sec 112A,11A & Other

D11.2 – Capital Gain – Amalgamation & Demerger

D11.3 – Capital Gain – Buy Back & Liquidation

D12.1 | Tax On Life Insurance Policy | Unit Linked Insurance Policy (ULIP) | Capital Gain & IFOS

D12.2 | DT Amendments | Life Insurance Policy | Section 50AA – Specified MF Units

PGBP

D13.1 – PGBP – Basics

D13.2 – PGBP | Sec 30 | Sec 31 | Sec 32 – Depreciation

D14.1 – PGBP | Additional Depreciation | Problems On Dep

D14.2 – PGBP | Depreciation on Slump Sale | Amalgamation | Demerger | Succession

D15.1 – PGBP | Depreciation & Capital Gain | Full Block Transfer | Part Asset Transfer

D15.2 – PGBP | Actual Cost – Sec 43(1)

D15.3 – PGBP | Actual Cost – Sec 43(1) | Explanation No 1 | 1A | 3 | 4 | 4A

D15.4 – PGBP | Actual Cost | Explanation – No 5 | 6 | 7 – Amalgamation | 7A – Demerger

D16.1 – PGBP – Depreciation | SLM Method | Individual Asset System | Power Sector

D16.2 – Sec 35 – Scientific Research | Agricultural Income Sec 43(6) [Expln 7]

D16.3 – Telecommunication license Sec 35ABB – Provision Explained

D16.4 – Telecom License u/s 35ABB | Problem no 10 (Compiler)

D17.1 – PGBP | Specified Business | Section 35AD – Provision and Problems Explained

D17.2 – PGBP | Section 35AD – Specified Business – 2

D17.3 – PGBP | Deduction – Sec 35D Preliminary Exp | 35DD – Amalgamation/Demerger | 35DDA – VRS

D18.1 – PGBP | Sec 35E & Sec 36 List Of Deductions

D18.2 – PGBP | Bad Debts u/s 36(1)(Vii) | Provision For Bad Debts | Special reserve u/s 36(1)(Viii)

D18.3 – PGBP | Payment To Resident – Section 40(a)(i) | Payment To NR – Section 40(a)(ia)

D19.1 – Expenditure Allowed On Payment Basis – Section 43B | Interfering Section

D19.2 -PGBP | Deduction u/s 33AB – Grow & manuf Tea/Coffee/Rubber | Sec 33ABA – Petrol & Natural Gas

D20.1 – PGBP – Sec 44AD & Master Problem

D20.2 | PGBP | Master Problem – 1

D21.1 | PGBP | Master Problem – 2

D21.2 | PGBP | Master problem – 3

D22.1 | PGBP | Master problem – 4

D22.2 | PGBP | Master Problem Final touch

Salary

D23 – Salary basics, Gratuity

D24 – Salary – Leave salary, pension

D25 – Salary – HRA & All Allowances

D26 – Salary – Perquisites – Rent Free Accomodation

D27 | Salary | Perquisites |Car Facility

D28.1 | Salary | Perquisites – Moveable Asset

D28.2 | Salary | Perquisites – Medical facilities

D29.1 | Salary – RPF | URPF | PPF | SPF

D29.2 | Salary – Transfer Of URPF to RPF

D29.3 | Salary | Deductions u/s 16

D30 | Salary – Complete Illustration

House Property Income

House Property – 1 | Basics | GAV

House Property – 2 | Deduction u/s 24

House Property – 3 | Deemed To Be Let Out | Section 115BAC

House Property – 4 | Partly Self occupied , Partly Let out

House Property – 5 | Recovery Of Unrealised Rent | Final Touch Problems

TDS & TCS