OverviewCurriculum
Become a confident income tax practitioner
The Income Tax Act 2023 replaced the Income Tax Ordinance 1984 and changed many familiar rules, section numbers and procedures. This course takes you through the new law step by step: computing total income and tax for individuals and companies, filing returns online, running withholding tax for an organisation, and representing taxpayers in assessments and appeals.
Every module uses worked examples, real return forms, NBR e-Return practice and case studies based on actual practice situations.
👥 Who should join
- Students and graduates (BBA, MBA, LLB, CA/CMA trainees)
- Accounts, finance and payroll staff
- Aspiring income tax practitioners (ITP) and advocates
- Business owners and self-employed professionals
🏆 What you will be able to do
- Compute taxable income and tax liability for individuals and companies
- Prepare and file returns, including on the NBR e-Return system
- Run TDS/withholding, deposits and withholding tax returns
- Handle notices, assessments, audits and appeals
Course modules by level
Level 1Foundation — Income tax basics & individual returns5 modules ▾
- Structure of the Income Tax Act 2023Key definitions, income year, assessment year, residential status, TIN registration.
- Heads of incomeSalary, rent, business, agriculture, capital gains, financial assets and other sources.
- Tax rates, rebate & minimum taxThresholds, investment rebate, minimum tax and surcharge on net wealth.
- Individual return preparationReturn forms, statement of assets & liabilities, life-style statement.
- e-Return & PSROnline filing practice on the NBR e-Return system, acknowledgement and proof of submission of return (PSR).
Level 2Professional — Withholding, companies & compliance5 modules ▾
- Tax deduction & collection at sourceTDS/TCS on salary, contracts, services, imports and more; challans and the withholding tax return.
- Advance tax & tax paymentAdvance tax instalments, A-challan and e-payment, and interest on shortfalls.
- Corporate income taxComputation of business income, admissible and inadmissible expenses, depreciation, corporate rates.
- Company return & audited accountsLinking financial statements to the return, reconciliations, tax day for companies.
- Penalties, interest & record keepingCommon compliance failures and how to avoid them.
Level 3Advanced — Assessment, audit, appeals & planning5 modules ▾
- Assessment proceduresUniversal self-assessment, normal and spot assessments, best judgement.
- Tax audit & reopeningSelection for audit, documentation, responding to the DCT, reopening of assessments.
- Appeals & ADRAppeal to the Commissioner (Appeals), the Taxes Appellate Tribunal and the High Court Division; alternative dispute resolution.
- International tax & transfer pricingNon-resident taxation, double taxation agreements, and an introduction to transfer pricing.
- Lawful tax planning & case clinicPlanning within the law and a capstone case clinic.
📌 The syllabus is reviewed after every Finance Act and major SRO, circular or rule change, so you always learn the law as it currently applies.
Have questions about this course?
Book a free counselling call. We’ll help you pick the right level and batch.