Top 5 Videos on Heads of Income for CA Intermediate by PW

Heads of Income is an important chapter in CA Intermediate Income Tax, but remembering the rules for each head can be challenging. You need to understand the classification, computation, deductions and taxable treatment of Salary, House Property, Profits and Gains of Business or Profession (PGBP), Capital Gains and Other Sources. Similar provisions and calculation-based questions can also create confusion during revision.

PW offers five videos to help you understand these topics through one-shot lessons, practical questions and exam-focused revision. You can learn House Property and PGBP computations, practise Capital Gains questions and revise important Income Tax provisions. These sessions help you identify the relevant rules, follow calculation steps and prepare for application-based questions.

Video 1: Understand House Property Computation with a Complete One-Shot Lesson

This one-shot video explains Income from House Property under Section 22, including the conditions that determine whether a property is taxable under this head. You will learn about ownership, deemed ownership, subletting, business use and stock-in-trade properties. The video also covers Annual Value, Municipal Taxes, Standard Deduction and Interest on Borrowed Capital, with examples and computation practice. 

Use this video when you want to understand the complete House Property chapter in one sitting. It helps you connect the provisions with calculations, remember important deductions and improve accuracy while solving CA Intermediate questions.

For the complete list of topics under Income Tax, refer to the CA Inter Income Tax syllabus 2026–27 and check the prescribed units alongside your video lessons.

Video 2: Master PGBP Provisions Through One-Shot Concept Explanations

This one-shot video covers Profits and Gains of Business or Profession (PGBP) through important provisions and examples. You will study business and professional receipts under Section 28, including export incentives, duty drawback, benefits, partnership remuneration, non-compete fees, commercial rights and speculative transactions. The video also introduces the computation process and explains deductions relating to premises, plant, machinery, furniture, repairs, rent and insurance. 

Watch this video when you need a broad revision of PGBP before attempting practical questions. It helps you identify taxable business receipts, understand deduction treatment and recall important provisions during the examination.

You can also refer to the CA Inter Taxation syllabus and preparation strategy 2026–27 to understand how Income Tax connects with GST and the other sections of Paper 3.

Video 3: Improve House Property Calculation Accuracy Through Question Practice

This practice video focuses on Income from House Property and helps you apply the provisions through numerical questions. You will work on Self-Occupied and Let-Out Properties, Unrealised Rent, Municipal Taxes, Net Annual Value, Standard Deduction, Interest Deduction and relevant exemptions. 

The video also covers practical calculation methods and exam preparation tips. Watch this video after learning the basic provisions to check how well you can apply them. It helps you identify calculation mistakes, understand the treatment of different property situations and improve your accuracy while solving House Property questions in CA Intermediate examinations.

Video 4: Strengthen Capital Gains Concepts Through Practical Questions

This practice video covers the basic concepts of Capital Gains for CA Intermediate Income Tax. You will revise important definitions, the meaning of Capital Gains, exemptions, Cost of Acquisition and Indexation. The video connects these concepts with practical questions to show how different provisions affect capital gains computation. 

Use this video after completing your first reading of the chapter or when you need additional question practice. It helps you understand the application of relevant provisions, read question details carefully and improve your approach to calculation-based and application-oriented questions.

For additional application-based preparation, practise the CA Inter Taxation MCQs 2026 to understand how Income Tax provisions are tested through objective and case-based questions.

Video 5: Follow a Last-Day Revision Strategy for Heads of Income and Taxation

This last-day revision video covers important Income Tax and GST topics through a focused preparation plan. For Income Tax, you will revisit Residential Status, House Property, Other Sources, Clubbing of Income, Set-Off, Salary, PGBP, Capital Gains, Deductions, TCS, Advance Tax and TDS. 

The video also discusses active recall, marked questions, selective marathon revision, written practice for Total Income and Tax Payment, timed study blocks and final RTP or MTP review. Use this video when you have limited time before the examination and need to decide which topics and questions to revise first.

Together, these five PW videos help you prepare Heads of Income through concept explanations, computation lessons, House Property and Capital Gains practice, and a last-day revision strategy. Start with the one-shot videos to understand the provisions, use practice videos to improve calculation accuracy and follow the revision session to check your preparation. Regular question practice alongside these lessons can help you recall important rules, avoid common calculation errors and approach your CA Intermediate Income Tax examination with greater confidence.