Income Tax Act 2025 (New) : Act, Rules, Returns and Practice

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About Course

Income Tax Course — Complete Practical & Theoretical Training

Welcome to a complete, practical and up-to-date Income Tax Course, designed to give you a strong understanding of the Income Tax Act, 2025 and Income Tax Rules, 2026, with the latest amendments and provisions applicable up to 2026.

This course combines complete theory with practical computation and return-filing training, so you can understand not only what the law says, but also how to apply it in real-life tax situations.

What You Will Learn

  • Fundamentals and concepts of Income Tax

  • Structure and important provisions of the Income Tax Act, 2025

  • Income Tax Rules, 2026

  • Residential Status and its tax implications

  • Exempt Income and tax-free incomes

  • Five Heads of Income:

    • Income from Salary

    • Income from House Property

    • Profits and Gains from Business or Profession

    • Capital Gains

    • Income from Other Sources

  • Clubbing of Income

  • Set-off and Carry Forward of Losses

  • Deductions and Tax Benefits

  • Computation of Total Income and Tax Liability

  • Old Tax Regime vs New Tax Regime

  • Rebate, surcharge, cess and other tax adjustments

  • TDS — Tax Deducted at Source

  • TCS — Tax Collected at Source

  • TDS/TCS compliance, certificates and practical calculations

  • Advance Tax and payment of tax

  • Self-Assessment Tax

  • Interest and fees for defaults

  • Tax payments and challans

  • PAN, TAN and other basic tax compliances

  • Income Tax Return (ITR) preparation

  • Practical understanding of ITR-1, ITR-2, ITR-3 and ITR-4

  • Selection of the correct ITR form

  • Step-by-step return preparation

  • Practical return filing process

  • Verification and acknowledgement of returns

  • Revised Returns, Updated Returns and other important return-related provisions

  • Common errors, notices and compliance issues

  • Practical case studies and real-world examples

Theory + Practical Approach

The course is structured to take you from basic concepts to advanced practical applications. Each important provision is explained in simple language and followed by practical examples, calculations, case studies and return-preparation exercises.

By the end of the course, you will be able to understand the Income Tax framework, compute taxable income and tax liability, handle TDS/TCS and advance-tax concepts, prepare ITRs, and practically file Income Tax Returns.

Learn the law. Understand the concepts. Practice the calculations. Prepare the return. File with confidence.

Course content is intended to cover the applicable Income Tax Act, 2025 and Income Tax Rules, 2026 provisions and updates available up to 2026.

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Course Content

Basics

  • Basics of Tax
  • Charge under GST

Heads of Income

Deductions

Other Topics

Computation of Tax

Income Tax Returns

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