LECTURE 1 (ORIENTATION) (30 SEP)

LECTURE 2 (1 OCT):Objective of tax law,Non Revenue objective of tax law

LECTURE 3 (2 OCT):TAx as Means for Develpment,Basics of taxation law,Princple of levy of tax

LECTURE 4 (3 OCT):Kind of Taxes,Charctersitcs of tax law,princple of sound tax system

LECTURE 5 (4 OCT):Dirct TAx,Indirect TAx,income tax,Slae TAx,E-1,Question #9

LECTURE 6 (7 OCT):Scope of tax,Tax year,Change of tax year,E-1,E-2

LECTURE 7 (8 OCT):Income ,Heads of income

LECTURE 8 (9 OCT):Deductable Allowance,Person,Difference B/W Salaied or non Salaried Person

LECTURE 9 (10 OCT):Compny,Trust

LECTURE 10 (11 OCT):Permanent Establishment,Taxpayer,Taxation of women Enterprises,NPo,Princple officer

LECTURE 11 (14 OCT):Resident And Non REsident,Rules of Determination,Concept of transit

LECTURE 12 (15 OCT):rsident Compny,E-6"Part"a""b"

LECTURE 13 (16 OCT):FTR ,NTR,Seprate block item

LECTURE 14 (17 OCT).:Divedend And Royolty

LECTURE 15 (18 OCT):Dividend ,Royalty,Accumulated profit,Surplus Assets,Fee For technical services

LECTURE 16 (22 OCT):Apportionment,Rules for Apportionment,Recouced Expenses

LECTURE 17 (23 OCT) (TXP):Past Paper

LECTURE 18 (27 OCT) (TXP)Result discussion

LECTURE 19 (28 OCT) (TXP):Salary Defination,Salary and its Components,Benifits,Basic chargibility,Deduction not Aloowed

LECTURE 20 (29 OCT) (TXP):Reliefe where salary recived in aArrers,Amount And Perqusit,Convence,Accumudation

LECTURE 21 (30 OCT) (TXP):Transfer of preperty,Grutiuty,Provident fund,Pension

LECTURE 22 (31 OCT) (TXP):Other benefits ,Medicals Allowance,Leave in cashment,Allowance who is working outside pakistan,Forien Source income,Salary recived out side pakistan

LECTURE 23 (01 NOV) (TXP):REduction in tax liabilty,interst free loan,,E-7.1,7.2,7.3,e-12

LECTURE 24 (03 NOV) (TXP):Emplyee share scheme

LECTURE 25 (04 NOV) (TXP):Empylee share scheme,Example

LECTURE 26 (05 NOV) (TXP):E-13,13.7,past paper #2,tax born by employer

LECTURE 27 (06 NOV) (TXP):E-14,termination benefits,E-2

LECTURE 28 (07 NOV) (TXP):Past paper 4,5,6,7

LECTURE 29 (08 NOV) (TXP):Past paper 8,9

LECTURE 30 (11 NOV) (TXP):principle of taxation of property

LECTURE 31 (12 NOV) (TXP):Deduction in computing income,Treetnebt of non adjustment ,E-4,

LECTURE 32 (13 NOV) (TXP):Advances,past paper #2,3

LECTURE 33 (14 NOV) (TXP):income from other sources,Scope and basics of chargibilty,tax treatnent of gift

LECTURE 34 (15 NOV) (TXP):E-8,Profit on debt

LECTURE 35 (17 NOV) (TXP):E-1,2,3,4,5,6,7,10,Chapter #4 E-9 c,d,e

LECTURE 36 (18 NOV) (TXP):past paper #3,4,6

LECTURE 37 (19 NOV) (TXP):capital gain,capital assets,example of capital asset,deduction of loss

LECTURE 38 (20 NOV) (TXP):capital gain on ommoveable propertites Example 1,2,capital gain on sale of security,derivative product

LECTURE 39 (21 NOV) (TXP):taxation on deemed income,Exception,capital loss adjustment disallowed,wash sale ,cross trade,tax swap sale

LECTURE 40 (22 NOV) (TXP):Purchase of immovable property in cash,E-1,3,4,5-d,e,c,b

LECTURE 41 (24 NOV) (TXP):E-6,7,10

LECTURE 42 (25 NOV) (TXP)

LECTURE 43 (26 NOV) (TXP):Distigntion of business,income from business,important aspect of income from buseness,method of Accounting,value of stock

LECTURE 44 (27 NOV) (TXP):Accrual base accounting,Deduction Admisable,Deduction not allowed

LECTURE 45 (28 NOV) (TXP):Deduction inadmisable,E-2.4

LECTURE 46 (29 NOV) (TXP):Deduction Admisable,Scientific research,Emplyee traning,profit on debt,Financailcost,Lease payment,BAd debts

LECTURE 47 (01 DEC) (TXP):Speculation Business,E-1

LECTURE 48 (02 DEC) (TXP):Depreciation of Assets

LECTURE 49 (03 DEC) (TXP):Vehical ,numerical treetment,

LECTURE 50 (04 DEC) (TXP):intantible Assets ,pre comencmentExpenditure,purchase of assets through banking chanel

LECTURE 51 (05 DEC) (TXP):purchase of assets through banking chhanel,Cost of Assets

LECTURE 52 (06 DEC) (TXP):Deduction admisable,Taxation on Digital transactions

LECTURE 53 (08 DEC) (TXP):E-8,10.1,2,3,4,5,past paper 1,2,3,4,5,7,8,9,10,11,12,,13,14,15

LECTURE 54 (09 DEC) (TXP):Minum tax regime

LECTURE 55 (10 DEC) (TXP):set-off business losses,carry forward losses ,business losses,speculation business,capital losses,,E-1.3,4,5

LECTURE 56 (11 DEC) (TXP):Donation,tax credit on charitable donation,icap example,e-1.10credit to approved pension

LECTURE 57 (12 DEC) (TXP):tax credit for interst paid,point of sale machine,tax credit for certain person,diplomatic and united nation

LECTURE 58 (13 DEC) (TXP):presedent honor profit on debit,forien source income,agriculture income,retruning expactiate,Exceptionn

PAST PAPER # 3

NUMERICALS (13 DEC):Ahmeer ghazi,salman

Numerical 1 (14 DEC):cheng

Numerical 2 (14 Dec):sager

question pattren (14 DEC):income tax formate

Numerical 3 (20 DEC)

Numerical 4 (20 DEC)

Numerical 5 (20 DEC)

Numerical 6 (20 DEC)

Numerical 7 (20 DEC)

Numerical 8 (27 DEC)

Numerical 10 (27 DEC)

Numerical 9 (27 DEC)

Numerical 11 (28 DEC) Q 1

Numerical 11 (28 DEC) Q 2

Mustfa TNumerical 12 (29 DEC) Q 2

Faith Brothers Numerical 12 (29 DEC) Q 2

azadi_and_co_q9

aop_maze_spring_2019_q4

Numerical 11 (03 JAN )

LECTURE 59 (15 DEC) (TXP):forien tax credit,E-1,2,3

LECTURE 60 (16 DEC) (TXP):past paper 1,6,4,5,7,8

LECTURE 61 (17 DEC) (TXP):past paper chapter 11 ,1,2,6,8,5,

LECTURE 62 (18 DEC) (TXP):deceased individual,AUThur,income of minor child ,AOP,E_!

LECTURE 63 (19 DEC) (TXP):E_3,4,individual as a member of AOP,transfer of ASSets,E_^,7

LECTURE 64 (20 DEC) (TXP):transfer of ASsets,past paper #8

LECTURE 65 (24 DEC) (TXP):intro to tax retrun,person liable to file tax retrun,person not liable to file tax retrun,power to cal tax retrunand statements,power to enforce filing of retrun

LECTURE 66 (25 DEC) (TXP):filing of revised retrun,procedure of filling retrun,notic of discunteneous,extension period,

LECTURE 67 (26 DEC) (TXP):Foreign income of Assets,Wealth statement,past paper #4,E-2

LECTURE 68 (27 DEC) (TXP)

LECTURE 69 (29 DEC) (TXP)

LECTURE 70 (30 DEC) (TXP)

LECTURE 68 (27 DEC) (TXP):Assessment ,Normal Assessment,Automated system ,best judgment Assessment ,provisional Assessment in certain cases

LECTURE 69 (29 DEC) (TXP):Assessment in relation to dispute property ,Evidence of assessment ,Amended Assessment ,Detailed explanation , revision by chief comm.

LECTURE 70 (30 DEC) (TXP): agreed Assessment , Record

LECTURE 71 (31 DEC) (TXP): Audit , Special audit panals , NADRA , posting of officer of inland revenue

Tax Mid Discussion (29 Dec)

LECTURE 72 (01 JAN) (TXP):what is appeal , circumstances given rise to appeal to the comm,procedure for filling retrun, procedure for disposal of appeal ,decision in appeal , appointment of applant tribunel

LECTURE 73 (02 JAN) (TXP):Appeals to the applate tribunel , disposal of appeals , reference application before high court

LECTURE 74 (03 JAN) (TXP):ADR , Assessment giving effect to an order ,Burden of proof

LECTURE 75 (05 JAN) (TXP): Ethics meaning and application, Ethics for tax legislators, Canons of taxation, Ethics for tax administrator, Pillars of tax administration, Ethical issues.

LECTURE 76 (06 JAN) (TXP): Chapter 3 completed

LECTURE 77 (07 JAN) (TXP): Introduction, Federal consolidated fund, Annual budget statement

LECTURE 78 (08 JAN) (TXP): Chapter 2 Completed

LECTURE 79 (09 JAN) (TXP): scope of sale tax ,taxes under the sale tax law , supply ,taxable good,importer manufactures , wholesaler , distributor , and retailer