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CMA Intermediate · Paper 7 · free video classes
Direct and Indirect Taxation
6 modules · 2 videos. Tap a module (M1, M2 …) to go to it, then tap a topic or an illustration number to watch.
This page has 2 free video classes for CMA Intermediate Paper 7 (Direct and Indirect Taxation) from Masters Professional Academy, Coimbatore, in the same order as the ICMAI Syllabus 2022 study material. The classes now cover Basics of Income Tax Act. They are free to watch, with no login. A new class opens here on the day it is uploaded.
Quick revisionModule overviews of this paperOne video per module — for the last days before the exam
▶M1 Basics of Income Tax Act
🔒M2 Heads of Income
🔒M3 Total Income and Tax Liability of Individuals & HUF
🔒M4 Concept of Indirect Taxes
🔒M5 Goods and Services Tax (GST) Laws
🔒M6 Customs Act & Rules
Module 1Basics of Income Tax Act2 videos
Concepts
1.1Basic Concepts, Basis of Charge and Capital & Revenue Receipts🔒
1.2Residential Status and Scope of Total Income🔒
1.3Agricultural Income🔒
1.4Income which do not form part of Total Income🔒
Illustrations
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Tap a number to watch that illustration.
Module 2Heads of Income0 videos
Module overview
🔒Full module overview
Concepts
2.1Salaries🔒
2.2Income from House Property🔒
2.3Profits and Gains of Business or Profession including Tax Audit u/s 44AB; and Provisions u/s 43A, 43B, 43AA, 44AD, 44ADA and 44AE (excluding Sections 42 to 44DB)🔒
2.4Capital Gains🔒
2.5Income from Other Sources🔒
Illustrations
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Module 3Total Income and Tax Liability of Individuals & HUF0 videos
Module overview
🔒Full module overview
Concepts
3.1Income of Other Person included in Assesses Total Income (Clubbing of Income)🔒
3.2Set off and Carry Forward of Losses🔒
3.3Deductions, Rebate and Relief🔒
3.4Taxation of Individual (including AMT but excluding Non-resident) & HUF🔒
3.5Advance Tax🔒
3.6Tax Deducted at Source & Tax Collected at Source (excluding Non-resident)🔒
3.7Filing of Return of Income🔒
3.8PAN🔒
3.9Self-Assessment & Intimation🔒
Illustrations
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Tap a number to watch that illustration.
Module 4Concept of Indirect Taxes0 videos
Module overview
🔒Full module overview
Concepts
4.1Concept and Features of Indirect Taxes🔒
4.2Difference between Direct and Indirect Taxes🔒
4.3Background of erstwhile Indirect Taxes (Central Excise, VAT etc.)🔒
4.4Constitutional Validity of GST🔒
Module 5Goods and Services Tax (GST) Laws0 videos
Module overview
🔒Full module overview
Concepts
5.1Introduction to GST Law🔒
5.2Levy and Collection of CGST and IGST🔒
5.3Basic concepts of Time, Place and Value of Supply🔒
5.4Input Tax Credit🔒
5.5Computation of GST Liability🔒
5.6Registration🔒
5.7Tax Invoice – Electronic Way Bill🔒
5.8Returns and Payment of Taxes🔒
Illustrations
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Module 6Customs Act & Rules0 videos
Module overview
🔒Full module overview
Concepts
6.1Customs Act-Basic Concepts and Definitions🔒
6.2Types of Duties🔒
6.3Valuation Rules🔒
6.4Computation of Assessable Value and Duties🔒
Illustrations
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Tap a number to watch that illustration.