{"id":3725,"date":"2026-03-16T12:32:23","date_gmt":"2026-03-16T12:32:23","guid":{"rendered":"https:\/\/commerce.vibrantonlineacademy.com\/?page_id=3725"},"modified":"2026-03-18T05:41:35","modified_gmt":"2026-03-18T05:41:35","slug":"taxation","status":"publish","type":"page","link":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/taxation\/","title":{"rendered":"UNIT – 10 : TAXATION"},"content":{"rendered":"

Income Tax<\/strong><\/h3>\n
Basic Concepts of Income Tax<\/strong><\/a><\/h5>\n
Assessment Year and Previous Year<\/strong><\/a><\/h5>\n
Person and Assessee \u2013 Definition and Types<\/strong><\/a><\/h5>\n
Residential Status of Individuals and Companies<\/strong><\/a><\/h5>\n
Tax Incidence Based on Residential Status<\/strong><\/a><\/h5>\n
Scope of Total Income<\/strong><\/a><\/h5>\n
Classification of Income \u2013 Five Heads<\/strong><\/a><\/h5>\n
Income Exempt from Tax under Section 10<\/strong><\/a><\/h5>\n
Income from Salaries: Components and Computation<\/strong><\/a><\/h5>\n
Allowances and Perquisites \u2013 Taxability<\/strong><\/a><\/h5>\n
Income from House Property: Computation and Deductions<\/strong><\/a><\/h5>\n
Profits and Gains from Business or Profession (PGBP)<\/strong><\/a><\/h5>\n
Capital Gains: Short-term vs Long-term, Exemptions<\/strong><\/a><\/h5>\n
Income from Other Sources: Taxable Items<\/strong><\/a><\/h5>\n
Clubbing of Income \u2013 Applicability and Exceptions<\/strong><\/a><\/h5>\n
Set-off and Carry Forward of Losses<\/strong><\/a><\/h5>\n
Deductions from Gross Total Income (Sections 80C to 80U)<\/strong><\/a><\/h5>\n
Computation of Total Taxable Income<\/strong><\/a><\/h5>\n
Assessment of Individuals: Tax Slabs and Rebate<\/strong><\/a><\/h5>\n
Return of Income (ROI): Types and Due Dates<\/strong><\/a><\/h5>\n
Advance Tax Payment: Applicability and Computation<\/strong><\/a><\/h5>\n
Tax Deducted at Source (TDS) and Tax Collected at Source (TCS)<\/strong><\/a><\/h5>\n

E-Filing & Procedures\u00a0<\/strong><\/h3>\n
E-Filing of Income Tax Returns: Process and Requirements<\/strong><\/a><\/h5>\n
PAN, Aadhaar, and Linking for Tax Compliance<\/strong><\/a><\/h5>\n

Goods and Services Tax (GST)\u00a0<\/strong><\/h3>\n
Introduction to GST: Objectives and Structure<\/strong><\/a><\/h5>\n
GST Types: CGST, SGST, UTGST, and IGST<\/strong><\/a><\/h5>\n
Taxable Event under GST: Supply<\/strong><\/a><\/h5>\n
Consideration: Meaning and Relevance in GST<\/strong><\/a><\/h5>\n
Levy and Collection of GST<\/strong><\/a><\/h5>\n
Goods and Services Exempted from GST<\/strong><\/a><\/h5>\n
Place of Supply: Rules for Goods and Services<\/strong><\/a><\/h5>\n
Time of Supply: Goods vs Services<\/strong><\/a><\/h5>\n
Value of Taxable Supply: Inclusions and Exclusions<\/strong><\/a><\/h5>\n
Input Tax Credit (ITC): Conditions and Restrictions<\/strong><\/a><\/h5>\n
Procedure for GST Registration<\/strong><\/a><\/h5>\n
Goods and Services Valuation Rules<\/strong><\/a><\/h5>\n
GST Invoice: Format and Essentials<\/strong><\/a><\/h5>\n
Credit and Debit Notes under GST<\/strong><\/a><\/h5>\n
Payment of GST: Modes and Due Dates<\/strong><\/a><\/h5>\n
Interest, Penalty, and Late Fee on Delay in Tax Payment<\/strong><\/a><\/h5>\n","protected":false},"excerpt":{"rendered":"

Income Tax Basic Concepts of Income Tax Assessment Year and Previous Year Person and Assessee \u2013 Definition and Types Residential […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-3725","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages\/3725","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/comments?post=3725"}],"version-history":[{"count":5,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages\/3725\/revisions"}],"predecessor-version":[{"id":4609,"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/pages\/3725\/revisions\/4609"}],"wp:attachment":[{"href":"https:\/\/commerce.vibrantonlineacademy.com\/index.php\/wp-json\/wp\/v2\/media?parent=3725"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}