ch # 1 V1

ch # 1 v2

ch # 1 v3

Ch # 1 V4

ch # 1 V5

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1. Tax Year and Change Tax Year

2. Income, Heads of Income and Deduction

3. Definition of Person and Companies

3.1 Non Profit Organization

3.2 permanent establishment

4. Resident Taxpayer

5 Taxable income to tax liability

6. Different Tax Regime

6.1 Separate Block of Income

7 Dividend

8. Royalty and Fee for technical Service

8.1 women enterprises and its taxation

9 apportionment in income tax

10 Common Rules other than income tax

11. Past paper

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1. Basics and scope of salary

2. Basis of chargebility of salary

3. Termination benefit

4. Valuation of perquisites

5. Interest free or concessional loan

6. TAX born by employer

6.1 Examples of Tax Borne by Employer

7. Retirement benefits with examples

7.1 Pension

8. Other benefits in unit 3 & E_11

9. Foreign source salary

10. Employee share scheme

11. Examples employee share scheme

12. Comprehensive Salary Numerical E 14

13.Allowance when taxable

14. past paper Q 1_5

15. past paper Q # 6

16. past paper Q # 7

p.p # 8Saleem Khan Aut 24

Asjad Spring 2025 Numerical

Chapter 5 Rev

Chapter 5 Rev Part 2

1. Principle of taxation of income from property

2. Income of Joint owner

3. Deduction under income from property

4. Treatment of Unadjusted Security

5. Self Hiring of Property

6. Practice Questions

7. past papers session

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1. Scope and basis of chargeability (part 1)

2. Scope and basis of chargeability part 2

2.1 Bonus shares

2.2 Tax Treatment of Gifts Under Various Income

3_important_aspect_of_ifos_

3.1 Profit on Debt and its Taxability

4. Admissible Deduction E1 and E8

4.1 E6

5. E7, E9 & E10

6. Past Papers Discussion

Past Paper Question 6

1. Capital asset and cost of capital asset

2. deduction of losses in capital gain

3. Gain on sale of immovable property and securities

4. taxation on deemed income

5. Capital loss adjustment disallowed

6. Summary slide and Practice questions E1_E5

6.1 practice question E5_bcde

7. Practice Example E7

8. Past Papers

8.1 Past Paper Q8, Q9 & Q10

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1. Income from business and its important aspects

2. Basis of accounting & inventory valuation

3. Speculation business its exception and taxability

4. Numerical Example of speculation business

5. Deduction and basic concept of business numerical

6. Inadmissible deduction part 1

6.1 Inadmissible deduction part 2

6.2 Inadmissible Deductions Part 3

7. admissible deductions

8. bad debts with example and past paper

9. Taxation on Digital Transaction

10. Depreciation and depreciable Assets

11. 3 key concepts in Depreciable Assets

12. Initial allowance and industrial undertaking

13. Intangible Assets

14. Pre commencement expenditures

15. practice questions E5,6 & E7

16. disposal of assets & purchase of asset

17. cost of asset and consideration received

18. practice questions E_9 & E_10

19. Practice Questions E3 & E8

20. past papers discussion

21. Minimum tax regim

21.1 Minimum tax regim E10.1,10.2,Past paper 7,13

Chapter 7+8 Rev

1. Set of and carried forward of losses

2. losses practice question E1.1_1.8

3. business losses E 1.9 & E 1.10

4. tax credit on Donation

4.1 tax credit on donations examples

5. tax credit for contribution to approved pension fund and point point of sale machine

5.1 Tax credit for interst paid on lowcost housing loan

6. tax credits for 2024

7. tax exemptions

8. FSI of stort term resident and returning expatriate

9. Overall Profit on Debt

10. ICAP Example 1 to 3

11. past papers session

12. Taha spring 23 pp q#2

13.p.p Q# 09

14.Rehan p.p q13

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1. foreign tax credit Basic concept

2. 1.1 ch_13 E_1

3. foreign tax credit Basic concept and practice question

4. foreign tax losses E3 and E2

5. E2

6. FSI of stort term resident and returning expatriate

7. past paper Q # 1

8. past paper session

9. past paper Q 7 and 8

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1. Taxation on certain persons

2. Association of persons and its taxability Basic concept

3. practice questions E3_E5

4. Practice Questions E6,E7

5. transfer of assets,change in constitution & succession of business other than death

6. losses and tax credit provisions on AOP in Ch # 11

7. past Papers Q2,3,5,6

8. pp Q#7 libas and Co

10. PP Q # 4 MAZE

Quick Revision

Ahmer ghazi

AOP MAZE SPRING 2019 Q4

Tahir Spring 2015

Qateel Spring 2018

Jamshed and Sultana

Salman Autumn 2023

Sagheer Autumn 2020 (2)

Sweet Bakers AOP

Question 10

Azadi and Co. Q9

Format of Income Tax Numericals (2)

Mr Cheng

M asghar Q # 12

Akash kumar Q # 16

Faith brother S 23

Nafees Enterprises Aut 24

MMP Spring 25 Business Numerical

Abbas

Q#1 A25 kokab

Jaffar Associates Spring 2025 AOP Numerical

Q# 2a A25 Ashfaq

Q#5a A25 Bilal(0)

1. Income tax return person liable to file a return

2. Power of calling of return, power to enforce filing of return and method of filing of return

3. Revision of return

4. Due date of filing of return discontinuance of business and extension in the due date

4.2Restriction placed on Economic transaction by certain person

5. wealth statement and wealth reconciliation statement with example

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1. Normal assessment

2. best judgement assessment and provisional assessment

3. Assessment in disputed property,evidence of assessment and Amendment of assessment

4. Revision by Comm, Revision by chief Comm and Agreed assessment

5. records basic concept and records of all heads of income

6. records of income from business

7. where to keep the record and NADRA

8. Audit,sectorial benchmark , special audit panel and past paper discussion

Quick Revision

what is appeals , circumstances

decision in appeals

procedure for disposal of appeal

procedure for filling retrun before comm.

appointment of appallate tribunal

Apeals in Appellate tribunal,disposal of appeals by the appellate tribunal.

reference application before high court.

1.ADR

1.1 ADR

Assessment giving eccect to an order , Burden of proof

5. Past Papers

1. Federal Consolidated Funds

2. Supplementary and excess grant

3. Distribution of Revenues between Federation and Provincial

4. Federal Legislative List

Chapter 2 Rev

1. Ethics for tax legislators and canons of taxation

2. Ethics for tax administration

3. Ethics for tax practitioner , tax payers & tax evasion and tax avoidance

4. Code of Ethics for CA related to tax services

Chapter 3 Rev

1. Basics of Sales Tax

2. Definitions of Sales Tax

2.1 Cottage Industry

2.2 Retail Price

3. Supply & Value of Supply

3.1. Time of Supply

4. Scope of Tax

4.1 Taxation of Digital Transactions within Pakistan

5. Liability to pay Tax

6. Registration

6.1 Person Required to be Registered Part (II)

6.2 Coercive Actions for Non Registration

7. Temporary & Compulsory Registration

8. Deregistration

9. Suspension and black listing

10. Sec 73 & change in tax rate mode and manner of payment

11. Output Tax Debit Credit Note Sales Tax Invoice

11.1 Tax Invoices

12. Input tax inadmissible

12.1 Adjustable Input Tax

13. Refund of tax & tax recovery

13.1 Assesment of Tax

14. sales tax returns

14.1 Returns

15. Records and Mics Provisions

15.1 Audit of Sales Tax Affairs

Sales Tax Rev

1. Format

1. 8.1_8.6

Question7 CYMA Associates

2. 8.8_8.11 & apportionment of input tax Part 1

Meharban Associate question 15 (sales tax)

3. 8.8_8.11 & apportionment of input tax Part 2

Question_17 Zahid Associate (sales tax)

4. PP Q # 11 ABCD (Autumn 19)

Q19 Zeenat Enterprises

5. Question 12

Q20 Spring 24

Confidence Engeering S_2023

Abid Khan Sales Tax Q_9

S 21 Hadi

Sarmaya Associates Aut 24

Bilal & Sons Spring 25 Question

Q#6 A25 shams Accociate