jVVNL JR. ACCOUNTANT SPECIAL New Income Tax Act 2025 Bas | income Tax Act 2025: Chapter 1 (Part 2)

Описание: Welcome to Dekhdemo Classes! In this comprehensive lecture (Chapter 1, Part 2), CS Satish Aneja continues the New Income Tax Act 2025 series designed for JVVNL Junior Accountant 2026, RVUNL, and Commerce Competitive Exams.

Key Topics Covered in this Video:

Definition of Assessee [Sec 2(11)] & Person [Sec 2(77)]

8 Categories of Person (Individual, HUF, Company, Firm, AOP, BOI, Local Authority, AJP)

Definition of Income [Sec 2(44)] & Tax Year Concept [Sec 3]

15-Step Tax Computation Framework

Default Tax Slab Rates under Sec 202 (₹12 Lakh Zero Tax Rule)

Rebate Changes [Sec 155] & ₹75,000 Standard Deduction

Surcharge Rates, AMT Applicability & Tax Rate Drop on Unexplained Income (78% to 39%)

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📌 Video Chapters (Timestamps):
00:00 - Introduction & Recap of Chapter 1
00:18 - Definition of Assessee [Sec 2(11)]
01:00 - Definition of Person [Sec 2(77)] & 8 Categories
01:24 - Concept of HUF (Hindu Undivided Family) Explained
04:21 - Companies, Firms, AOPs, BOIs & Judicial Persons
06:16 - Definition of Income [Sec 2(44)]
07:36 - Concept of Tax Year [Sec 3] vs Assessment Year
12:20 - 5 Heads of Income [Sec 13]
16:20 - Complete 15-Step Income Tax Computation Process
21:19 - Minimum Alternate Tax (MAT) & AMT History
28:10 - New Default Tax Slabs under Sec 202 (Rebate Sec 155)
33:00 - Optional Old Tax Slabs Comparison
36:51 - Tax Rates for Firms, Companies & Cooperative Societies
41:18 - Rebate Rules [Sec 155] & ₹75,000 Standard Deduction
45:10 - Surcharge Rates & Progressive Tax System
53:06 - Advance Tax Due Dates & AMT Relief
56:10 - Special Tax Rates (LTCG 12.5%, STCG 20% & Unexplained Money Tax Drops)
1:00:10 - Chapter Summary & Next Class Preview

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