Income Under Head Salary Complete Chapter in Single Video | Salaries | Income Tax Act 1961

Income under head salaries in Income Tax act 1961 all Concepts, Example and Problems for CA, CS, CMA, Bcom, BBA, mcom, MBA and Other Commerce Courses. Video by Chandan Poddar Sir for Grooming Education Academy.

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Watch Next:
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Topic Covered:-
00:00 Income under the head salaries
00:44 Topic-1 (if there exist Employer and Employee relationship)
06:52 Relationship of Master and Servant
08:17 Not a principal-agent relationship
11:38 Special cases
11:53 Case – 1 Paper Setter/Invigilator
13:27 Case – 2 Salary Received by MLA’s/MP
15:18 Case – 3 Remuneration received by Judges
17:35 Case – 4 Fees received by advocate General
18:48 Case – 5 Pay and allowance to chief minister
21:12 Basis of charge of salaries {Section 15}
28:08 Example :- Find total taxable salary for 2017-18
36:02 Fixed pay scale/Graded pay scale
46:45 Taxability’s of Allowances
49:40 House Rent Allowance
01:03:11 Question-1 of House Rent Allowance
01:09:45 Question-2 of House Rent Allowance
01:28:47 Rest of Allowance
01:30:55 Fully Taxable
01:34:18 Partly taxable allowance Category – 1
01:42:54 Partly taxable allowance Category – 2
01:55:22 Wholly Exempt Allowance
01:58:24 New amendment in Transport Allowance
01:59:29 Gratuity
02:18:54 Special Points of Gratuity
02:27:18 Question – 1 Gratuity
02:39:05 Question – 2 Gratuity
02:44:24 New amendment in Gratuity
02:44:57 Treatment of Pension
02:51:26 Special Points of Pension
02:54:18 Question – 1 Pension
02:57:24 Question – 2 find Gross salary
03:02:21 Retrenchment Compensation
03:05:52 Question – 1 Retrenchment Compensation
03:08:43 What is VRS Compensation
03:11:08 Guidelines for claiming exemption {Rule 2BA}
03:17:48 Example – compute taxable VRS
03:25:01 Tax Treatment of provident fund
03:27:54 Types of provident fund
03:34:19 What is Tax incidence
03:41:50 specific cases of Lump sum Payment
03:50:42 Unrecognized provident fund
03:57:50 Super Annuation fund
03:59:21 What is Leave Encashment
04:16:19 Special points of Leave Encashment
04:20:09 Question – compute the amount of taxable Leave salary
04:27:34 Perquisites
04:30:43 LTC (Leave Travel concession)
04:33:44 Amount of Exemption {Rule 2B}
04:41:26 Special points of LTC (Leave Travel concession)
04:48:35 Example - LTC (Leave Travel concession)
04:53:41 Medical Facility {case no 1 and 2}
05:00:31 Compute the taxable value of the Perquisites
05:05:17 Laon provided by employer
05:10:00 Example – compute value of Perquisites
05:12:27 Special points of Laon provided by employer
05:14:37 Example
05:18:57 Gift Chargeability
05:21:06 Employee stock option plan {ESOP}
05:27:20 Example - Find value of Perquisites
05:30:00 Free or Concessional Meals
05:32:16 Use of Movable Asset (other than motor car)
05:33:39 Car Facility
05:46:15 Example - Car Facility
05:48:49 Transfer of Movable Asset
05:51:57 Example - Transfer of Movable Asset
05:54:58 Rent Free Accommodation (House facility)
06:00:18 Definition of Salary
06:03:03 Accommodation provide in Hotel
06:04:16 Example – 1 Compute value of RFA
06:06:46 Example – 2 Rent Free Accommodation
06:12:53 Perquisites taxable in case of Specified Employees
06:16:45 Education facility
06:21:18 What is professional tax
06:22:49 Entertainment allowance
06:23:20 Standard Deviation
06:24:00 Salary Statement

Topic Covered in this Video:
◉ Meaning of Salary Section
◉ Allowances (HRA, TA, DA, CEA, HEA etc.)
◉ Gratuity
◉ Leave Encashment
◉ Pension
◉ Provident Fund
◉ Retrenchment compensation
◉ Voluntary Retirement Receipt
◉ Super Annutation Fund
◉ Perquisites

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Видео Income Under Head Salary Complete Chapter in Single Video | Salaries | Income Tax Act 1961 канала Grooming Education Academy