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How to Teach Income Tax

Teaching income tax to commerce students is little difficult. You have to remember lots of secs and provisions in Indian Income Tax Laws. So how to teach them effectively? What methods can be used for easy teaching and evaluating them? How to make the subject interesting?

Udhaya from India
Udhaya ! of course, teacher of income tax has to remember lots of provisions, sections and sub-sections of Income Tax Law of India 1961. Moreover, teacher has to check lots of updates of amendments of income tax. But even after this, teacher of income tax can teach income tax with easy approach because every section and provision of income has some logic which may be helpful to remember them long time. Suppose, we can take the latest case of Vodafone and Income Tax department. Vodafone had in 2007 purchased 67% stake of Hutchison in Hutchison-Essar
for more than $11 billion. The income tax department had raised a demand of about $1.7 billion on the company for its alleged failure to deduct the tax at source for such transaction. Now, there is big logic of demanding $ 1.7 billion from Vodafone (link). That are provisions of Income Tax Law.  Now, again Vodafone's legal authorities is dealing  with income tax department according to the same provisions of Income tax laws. Section 221 to Section 272BB are relating to penalties and just search which of them section are related to above cause. It means, if you want to teach income tax, first thing, you learn logic behind every provision. Person who made income tax is also human being. So, he made  rule like rules for travel on the roads.
You asked 2 question in your main question, I am trying to solve it.

Q:- 1. How to Teach Income Tax effective and interesting ways?

Ans. Before, writing tips and tricks to teach income tax effective and interesting ways, I want to share my personal experience with income tax. When, I studied Income Tax Law in my B.Com. - 3rd year, I remembered every section and provision by using my memory. Now, one day left for my examination of income tax paper. Morning time, I had to repeat all the provisions, for becoming perfect for exam. At that time, I heard a voice, outside from my house. In the street, a big accident was happened. For watching the scene of accident, I went to there. What did I see? A young student had dead on the road. Blood was coming from his head. His half head was crack. Actually, he was on the scooter. He did not see a big stone on the road and due to this he fell down without any control and on spot, he dead. After seeing that scene, I thought, why are we running for what purpose? Why are we cramming when there is no guarantee to reach college? My hand was trembling and there was big fluctuation in my mind. I could not read even a word that day. I forgot all sections and provisions due to this. Next day was the exam. day. Without any reading, I went to college for examination. Now, I concentrated on each topics of income tax question. I tried to remember the lectures of my professor. I tried to remember my past learning. I did my exam. and cleared.

From, above my experience, I want to tell, learning is long term and cramming is very short term. Learn each section of income tax by understanding not by cramming because if you understand the topic, you can remember it at any time.

Now, we start tips to teach Income Tax effective and interesting ways :

1st Tip :  Income tax law's good thing is it telling just 5 sources of income for income tax purpose. You should teach just 5 source's which income has to include in taxable income. Suppose, if income tax law shows 1,000 sources of income and  you have to teach, what does happen? Means, you have given very less syllabus to teach. Just teach 5 sources of income tax in five days and enjoy.

2nd Tip : Teach some bad things in Income Tax Laws 1961 because we learn bad things more easily and fastly like abusing other without any reason. If you ask me what are bad things in Income tax, I can make list of it.

i) Section 194B : If the payment to a resident or non-resident (in cash or kind or partly in cash and kind) exceeds Rs. 5,000, you must deduct TDS at 30.9% (includes 3% edu cess) of If the payment to a resident or non-resident (in cash or kind or partly in cash and kind) exceeds Rs. 5,000, you must deduct TDS at 30.9% (includes 3% edu cess) of Winnings the prize from lottery . Surcharge rate is 3%.
the prize. Surcharge rate is 3%. I am saying it is bad because 30% is very low income tax. Income tax must be 100% in the form of TDS, so that no body purchase lottery. 


ii)  Section 194BB : Winnings from Horse race is just like gambling. By charging just 30% TDS on it, IT department is promoting such activities. Income tax on such activities must be 100%.
iii) Section 206C: It is worst section because Alcoholic liquor for human consumption  must be banned and I.T. department is just taking 10% TDS. In my words, IT department is saying, dear alcoholic vendors, you are free to sell alcoholic liquor but just give us 10% commission. What a bad thing! If I will the P.M. of India, I will ban all alcoholic liquor  and lottery and all other gambling first. If anybody will do illegally, I will give power to I.T. officer to Get 10 times penalty. ( One day, I was travelling in Govt. bus and I took ticket and slept. An enquiry officer came my bus and asked ticket from me. I checked my pocket and ticket was not in my pocket. That enquiry officer took 10 times money from me. Same money, I want to alcoholic liquor and lottery vendors.)  

iv ) There is one more bad thing in Income Tax Law that there is no dead penalty to corrupt leaders who Robbed Indian people Income Tax via corruption and  deposited  in Swiss Bank. If you want to teach income tax interesting and effective way, as a teacher you can also find bad things in income tax law.

3rd Tip : Try to make simplify first yourself. Many things in income tax are really difficult because these have not been explain in simple way. This is the good duty of a teacher to do this responsibility, so that your kids will pride on you.

Q:- 2. What methods can be used for easy teaching Income Tax Law?

Your duty is to enable students to calculate tax on total taxable income without any other person's help. For this, you use very simple method.

First teach to  classify every assessee according to residential status.

Second  teach to  club his all taxable income.

Third teach to classify  of Assessee according to nature of business.

Finally teach to assess taxable income and calculate income tax but be careful and not forget to teach deduction of income tax and rebates of income tax.

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Accounting Education: How to Teach Income Tax
How to Teach Income Tax
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Accounting Education
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