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Kaushal Agrawal
Revise entire Income from Salaries in less than 40 minutes. Very useful for CA, CMA, CS, B. Com students for last time revision. We have used memory techniques so that students are also able to memorise. Topics covered are :
1. Charging section
2. Timing of charging.
3. Allowances
Fully exempted allowances
Fully taxable allowances
Partially exempted allowances
Special Allowances
4. Perquisites
Specified employee
Non Specified employee
Category A perquisites
Category B perquisites
Category C perquisites
5. Allowance vs perquisites tax planning
6. Provident fund
7. Gratuity
8. Pension
9. Leave Salary
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