Introduction to Income Tax and Basic concept | CA,CS,CMA Inter | For May26 /Sept26/Jan27 | L01

Struggling to complete Income Tax before your CA / CS / CMA exams? (Applicable for May/June 2026 to Jan 2027 Attempts) Random YouTube lectures won’t help you score. You need a structured, exam-oriented approach. 👉 Start your preparation NOW (Join WhatsApp Guidance): https://wa.me/message/QUHZMQGM3P7MG1 Message: “DT Guidance” (Only for serious students — don’t call directly) ________________________________________ 🎓 FREE Income Tax Lectures by CA Rupal Jain For: CA Inter | CS Executive | CMA Inter 📅 Valid for Attempts: May 2026 | June 2026 | Sept 2026 | Dec 2026 | Jan 2027 ________________________________________ ▶️ Watch Full Playlist:    • INTER INCOME TAX  FOR MAY 26/SEPT 26/and J...   🎥 Start with Intro Video:    • Income Tax Regular Lectures | Intro Video ...   ________________________________________ 📚 What Makes This Different ✔ Step-by-step structured coverage (no confusion) ✔ Chart-based revision system for fast recall ✔ Concept clarity + practical problem solving ✔ Guidance + doubt support via WhatsApp ________________________________________ 📥 Free Notes & Updates 📢 Telegram: https://t.me/CARUPALTAX 📢 WhatsApp Channel: https://whatsapp.com/channel/0029VamP... ________________________________________ 🌐 Courses, Books & App 🌍 Website: https://cagram.akamai.net.in/ 📱 App: https://play.google.com/store/apps/de... ________________________________________ 👩‍🏫 About Me I’m CA Rupal Jain, founder of CA GRAM. I help students master Taxation with clarity, structure & exam focus. ________________________________________ 👉 If you’re serious about clearing, take the first step now. 🏷️ Hashtags - #CAInter #CMAInter #CSExecutive #IncomeTax #DirectTax #CAStudents 00:00 Introduction | Income Tax Course Overview (CA CS CMA Inter) 04:00 What is Income Tax? | Meaning & Scope 08:30 Direct Tax vs Indirect Tax | Income Tax vs GST 15:00 Power to Levy Tax | Constitutional Provisions Explained 23:00 Sources of Income Tax Law | Act, Rules, Circulars, Case Laws 32:00 Structure of Income Tax Act | Section, Proviso, Explanation 52:00 Previous Year & Assessment Year | PY 25-26 & AY 26-27 01:00:00 Five Heads of Income | Computation of Total Income 01:08:00 Computation of Tax Liability | Rates, Surcharge & Cess 01:14:00 Charging Section (Section 4) | When Tax is Levied 01:18:30 Due Dates for Filing ITR | Practical Overview 01:23:00 Assessee & Person | Key Definitions for Exams 01:28:00 Special Concepts | HUF, Types of Income & Exceptions 01:36:00 Unexplained Income (Sec 68–69) | High Tax Rate Explained 01:40:00 Summary, Exam Focus & Next Lecture Roadmap