Introduction to Income Tax and Basic concept | CA,CS,CMA Inter | For May26 /Sept26/Jan27 | L-02 |New

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 Day 2 Introduction & PY–AY Recap 01:30 Tax Rates Basics | How Tax Liability is Calculated 03:00 Old vs New Tax Regime | Section 115BAC Explained 06:35 Old Tax Regime Slab Rates | Individual & HUF 21:00 Surcharge on Income Tax | Rates & Applicability 25:25 Health & Education Cess | 4% Explained 27:00 Special Surcharge Rule | Capital Gains & Dividend (Max 15%) 32:00 Tax Calculation Example 51:50 Quick Tax Calculation Trick | Fixed Tax Logic 57:00 Special Income Tax Rates | LTCG, STCG, Winning Income 01:04:10 Mixed Income Problems | Surcharge Restriction Explained 01:24:00 Conclusion & Homework Questions