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Agar aapko lagta hai Direct Tax sirf sections ka jungle hai, to yeh class aapki soch badal degi.

Is intro lecture mein humne Direct Tax ko ek legal flow ke through samjha hai — Constitution se lekar Income Tax Act, Sections, CBDT aur Finance Act tak. Yeh woh foundation class hai jo aapko pura subject samajhne ka map de degi.

Is class ke baad aapko yeh clarity milegi:
Direct Tax aur Indirect Tax mein real difference
Sarkar ko tax lene ka constitutional right kahan se milta hai
Income Tax Act, 1961 ka actual structure
Section 4 – Charging provision ka real meaning
Income vs Total Income
Scope of Total Income – Section 5
Heads of Income – Section 14
Person – Section 2(31)
Previous Year & Assessment Year ka logic
CBDT ka role
Finance Act har saal kyu aata hai

Yeh sirf intro nahi hai. Yeh Direct Tax ka skeleton hai.

Agar yeh flow samajh aa gaya, to aage ka DT aapko kabhi ratta nahi lagega — sirf logic lagega.

Tags
CA Final Direct Tax, CMA Direct Tax, Income Tax Intro, Section 4 Income Tax, Heads of Income Section 14, Scope of Total Income Section 5, Previous Year Assessment Year, Constitution and Income Tax, Finance Act role, CBDT Income Tax, DT basics for CA CMA, CMT Classes, CMTC, CA Mayank Trivedi, CA Mayank Trivedi Classes