Revise DT in 1.

5 Days
15/07/21
S.NO. Topic Important Areas
1. Capital Gain -FMV restricted to SDV 01/04/01
-45(2) & SIT to Capital Asset Part
-47 H-S and 47A – Violation
-50B Slump Sale
-54,54EC,54F,54GB
-50C – Tolerance Band 10%
-112A- COA in case share acquired before
01.02.2018
2. IFOS, Dividend & Deemed -56(2)(x) along with 43CA- Tolerance Band
Dividend, Liquidation, BuyBack, 10%
Demerger -Dividend 115BBD & Deemed Dividend
-Exps (Interest) can be Max 20%
-Sec 80M Dividend Deduction
-BuyBack rules (ek baar dekh lena)
-Liquidation Q-2 (Raghu)
-Demerger Q-1 DSK PVT Ltd
3. Deductions 80C,80CCD, 80D, 80JJAA,80EEA,80EEB,80IAC,
80TTA/80TTB
4. DTAA & AAR -Rebate u/s 91/ AAR-Just rev lecture
16/07/21
5. PGBP (Check 2-3 questions too -35AD (8 years asset transfer to NSB)
for presentation purpose) -35,35CCC,35CCD – MAX 100%
-44AD, 44AE, 44AB ( Date and Limit)
-For ICDS Just read 43CB,145A, 145B
6. FIRM/AOP/BOI Only question 1-2
7. MAT/AMT/SEZ MAT (4 questions – 2 NML 2 IND-AS)
AMT, SEZ – (SEZ Q1 & Q-2)
8. Tax Rates and ATR - Marginal Relief
- 115BAA, 115BAB, 115BAC (Questions
from Compact only)
- 25%/37% Scharge Not applicable in
case of LTCG 112A, 111A, Dividend (E-
3)
9. Taxation of Trust & Accreted Q-11, 14, 15 N-19- Q-3
Income-Exit Tax
10. Business Trust/ Investment Misc Topics : Q-4 and Q5 + Compact Q
Fund
11. Co Op Society in 5 Min Misc Q-7
12. TDS/TCS - 75% of Rate
- 194, 194C, 194DA, 194E, 194I, 194IA,
194IB, 194J, 194K, 194M, 194N, 194O
- TCS 206C (1F), (1G), (1H)
13. Transfer Pricing - Methods, 92CE Sec. Adj.
 - Range Concepts
- APA & Roll Back
- 94B Interest Limit
- Penalty Table
14. Assessment Procedure/ Appeals - 139(1) Due date and Partner
/ ITSC - 143(1)
- 144C – DRP
- 133A
- Appeals ITAT – 20% Limit for Stay
- 263/264- CCIT/PCCIT
- ITSC – Rectification of Mistake
- FaceLess Assessment and appeals only
Chart and Rev. lecture
15. Penalty - Only Q : 270A
- SFT Penalty 285B Q-3
- 271AAD
Exam DAY
16. NR Taxation -Residential Status of Ind.
-POEM (do 2 questions too)
-Interest, Royalty, FTS
-NRI Taxation (2questiond too)
-Special rate 115A, 115AD (FII Q also)
17. Equalization Levy Compact se kar lo bas
18. GAAR, Clubbing, SETOFF Only Questions
19. Amendments -Salary (>7.5 L in RPF,ASF, NPS)
-ESOPS
-Sec 68, 69A, B, C- tax rate with Surcharge
20. Case Laws + RTP+MTP Part-A of one liner (25 cases)