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Income Tax - Basic Concepts and Tax Rates

11 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
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All lessons

1
Charging Section and Computation of Total Income
2
Concessional Tax Rates for Companies and Co-operative Societies (115BAA, 115BAB, 115BAD, 115BAE)
3
General Slab Rates - Individuals, HUF, AOP, BOI, AJP (Old Regime)
4
Health and Education Cess
5
Overview of Special and Concessional Tax Rates
6
Previous Year and Assessment Year
7
Rebate under Section 87A (Old Regime)
8
Rounding Off of Total Income and Tax Payable
9
Section 115BAC - Default Tax Regime for Individual/HUF/AOP/BOI/AJP
10
Surcharge - Tax on Tax (Old Regime)
11
Tax Rates for Firm, Local Authority, Company and Co-operative Society
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