Introduction and Basic Concepts | Income Tax | B.Com/BBA | AY 2025-26 | TaxXplain | Hindi

Описание: Introduction and Basic Concepts | Income Tax | B.Com/BBA | AY 2025-26 | TaxXplain | Hindi

Welcome to TaxXplain! In this video, we cover the basic concepts of Income Tax for B.Com and BBA students as per AY 2025-26. This video is exam-oriented and perfect for college exams and CA Foundation beginners.

🎯 This video is very important for exam preparation, as it covers all the key and exam-relevant concepts of Income Tax in a simple and easy-to-understand way.

📚 Topics Covered:

✅ Meaning of Tax – Direct & Indirect
✅ Types of Taxes in India
✅ Sources of Income Tax Law
✅ Article 246 & the Three Lists (Union, State & Concurrent)
✅ Definition of Assessee
✅ Meaning of Person under the Income Tax Act, 1961
✅ Previous Year (PY) and Assessment Year (AY)
✅ Exceptions to the Previous Year Rule
✅ Gross Total Income (GTI) and Total Income (TI)

🎓 Who Should Watch This Video:

B.Com (1st, 2nd & 3rd Year) Students

BBA Students

CA Foundation & CMA Aspirants

Anyone who wants to understand Income Tax from scratch

🧾 Based on AY 2025–26 (As per the Income Tax Act, 1961)

🎥 Watch Full Playlist:
👉 Income Tax Lectures for B.Com/BBA | AY 2025–26 | Full Syllabus Revision by TaxXplain (Hindi)

🔔 Subscribe to TaxXplain for easy-to-understand lessons on Taxation, Commerce.

📌 Disclaimer: This video is for educational purposes only. It aims to help students understand the basic concepts of the Indian Income Tax Law and should not be considered professional or legal advice.

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