CMA Inter Direct Tax Practice Batch | L7 Salary | Dec 2026 | CA Pranav Chandak

Master Income from Salary under Income Tax for the CMA Intermediate December 2026 Examination with CA Pranav Chandak. In this session, we cover the complete Salary chapter for CMA Inter Direct Tax (DT) with a strong focus on concept clarity, practical questions, PYQs, MTPs, Workbook Questions and exam-oriented preparation. Salary is an important and scoring chapter in CMA Intermediate Income Tax. This session will help you understand the complete computation of Income from Salary, including allowances, perquisites, retirement benefits, provident funds and deductions from salary. 📚 Topics Covered: ✅ Basis of Charge of Salary ✅ Employer–Employee Relationship ✅ Meaning & Components of Salary ✅ Basic Salary ✅ Advance Salary & Arrears of Salary ✅ Allowances under Income Tax ✅ House Rent Allowance (HRA) ✅ Entertainment Allowance ✅ Taxable & Exempt Allowances ✅ Perquisites under Income Tax ✅ Taxable & Exempt Perquisites ✅ Valuation of Perquisites ✅ Rent-Free Accommodation ✅ Motor Car Perquisite ✅ Employer's Contribution to Funds ✅ Provident Fund – RPF, URPF & PPF ✅ Gratuity ✅ Pension & Commuted Pension ✅ Leave Encashment ✅ Retrenchment Compensation ✅ Voluntary Retirement Compensation ✅ Deductions from Salary under Section 16 ✅ Standard Deduction ✅ Professional Tax ✅ Computation of Taxable Salary ✅ Important Practical & Exam-Oriented Questions ✅ PYQs • MTPs • Workbook Questions • MCQs 📖 DT Master Book: 📘 DT Rankers Question Bank: This session is part of the CMA Inter DT Practice Batch on the Pranav Chandak Academy YouTube Channel. Subscribe to Pranav Chandak Academy for complete CMA Inter Direct Tax / Income Tax preparation, revision sessions, practice questions and exam-oriented practice. #CMAInter #DirectTax #IncomeTax #CMAInterDT #CMAInterDirectTax #CMAInterDec2026 #DTPracticeBatch #IncomeTaxCMAInter #CAPranavChandak #PranavChandakAcademy 𝔽𝕚𝕝𝕝 𝔾𝕠𝕠𝕘𝕝𝕖 𝕗𝕠𝕣𝕞 𝕥𝕠 𝕘𝕖𝕥 𝔽𝕣𝕖𝕖 ℕ𝕠𝕥𝕖𝕤: 𝕁𝕠𝕚𝕟 𝔽𝕣𝕖𝕖 𝕎𝕙𝕒𝕥𝕤𝕒𝕡𝕡 𝔾𝕣𝕠𝕦𝕡 ℂ𝕠𝕟𝕟𝕖𝕔𝕥 𝕨𝕚𝕥𝕙 ℙℂ𝔸 📱 Office Numbers: 💻 Email ID: pcapune1@ 🌍 Website: 📲 Download PCA App: 𝔸𝕝𝕝 ℙℂ𝔸 ℙ𝕝𝕒𝕥𝕗𝕠𝕣𝕞𝕤 📢 Telegram Channel: 📸 Instagram: 🐦 X: 🌍 Website: 💙 PCA Fam Club: 📲 Download PCA App: ℍ𝕖𝕒𝕕 𝕆𝕗𝕗𝕚𝕔𝕖 𝔸𝕕𝕕𝕣𝕖𝕤𝕤 Office No. 23, 1st Floor, Mantra Essence Commercial Complex, Jagdamba Bhawan Marg, Pisoli, Undri, Pune, Maharashtra - 411060