SL 03 | June 22 | Revision Module

Teacher

Nayananjalee Jayasekara

Module Includes

Past Paper Discussion (New Syllabus)
Pre-Seen Analysis
Summary for all the key topic

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Recorded form video of the live session will be uploaded within following week after every session. Therefore, if you were unable to attend ,you can have the access to recorded form of the previous live interactive sessions.

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FREE live interactive Sessions on pre-seen analysis for registered students
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Self-learning materials

Course Features

Lectures 48
Quizzes 0
Skill level Strategic Level
Language English
Students 20
Assessments Yes

SL3 Revision 2
- Lecture1.1
  
  Introduction 52 min
- Lecture1.2
  
  Gazettes -June 2022 Exam
Changes under Inland Revenue Act relevant for June 2022 Exam - Part 01 9
- Lecture2.1
  
  Introduction to Income Tax – Part 01 24 min
- Lecture2.2
  
  Discussion of Transitional Provisions Gazette Notifications – Part 01 50 min
- Lecture2.3
  
  Discussion of Transitional Provisions Gazette Notifications – Part 02 57 min
- Lecture2.4
  
  Introduction to Income Tax – Part 02 01 hour 03 min
- Lecture2.5
  
  Imposition of Income Tax 52 min
- Lecture2.6
  
  Introduction to Income Tax Part 02 – Discussion of Practice Question – 01 25 min
- Lecture2.7
  
  Introduction to Income Tax Part 03 – Income Tax Rates Applicable Prior to 01.01.2020 – I 01 hour 17 min
- Lecture2.8
  
  Introduction to Income Tax Part 03 – Income Tax Rates Applicable Prior to 01.01.2020 – II 01 hour 25 min
- Lecture2.9
  
  Introduction to Income Tax Part 03 – Practice Question 03,04 and Final Withholding Payments 02 hour
Changes under Inland Revenue Act relevant for June 2022 Exam - Part 02 16
- Lecture3.1
  
  Introduction to Business Income – Part 01 – Discussion 01 01 hour 02 min
- Lecture3.2
  
  Introduction to Business Income – Part 01 – Discussion 02 54 min
- Lecture3.3
  
  Business Income – Part 02 – Discussion 01 – General Deduction Rule 01 hour 16 min
- Lecture3.4
  
  Business Income – Part 02 – Discussion 02 – Main Deduction Rule and Practice Question 02 55 min
- Lecture3.5
  
  Business Income – Part 3 – I – Case Law Provisions – Adventure or Concern in the Nature of Trade 01 hour 27 min
- Lecture3.6
  
  Business Income – Part 3 – II – Case Law Provisions – Capital & Revenue Expenditure 01 hour 06 min
- Lecture3.7
  
  Business Income – Part 04 – Specific Deductions – Discussion 01 – Part 01 – Section 12 and Section 18 01 hour 25 min
- Lecture3.8
  
  Business Income – Part 04 – Specific Deductions- Discussion 02 – Section 13 and Section 15 01 hour 01 min
- Lecture3.9
  
  Business Income – Part 04 – Specific Deductions – Discussion 01 – Part 02 – Section 12 and Section 18 ( Discussion of Questions) 27 min
- Lecture3.10
  
  Business Income – Part 04 – Specific Deductions- Discussion 03 – Section 15A 01 hour 04 min
- Lecture3.11
  
  Business Income – Part 04 – Specific Deductions – Discussion 04 – Section 17 and Section 19 01 hour 18 min
- Lecture3.12
  
  Business Income – Part 04 – Specific Deductions – Discussion 05 – Part 01 – Section 16 and 4th Schedule 01 hour 45 min
- Lecture3.13
  
  Business Income – Part 04 – Specific Deductions – Discussion 05 – Part 02 – Case Law Provisions Relevant to Plant and Discussion of Question 01 hour 03 min
- Lecture3.14
  
  Business Income – Part 04 – Specific Deductions – Discussion 05 – Part 03 – Section 14 Repair and Improvement 01 hour 21 min
- Lecture3.15
  
  Business Income – Part 05 – Special provisions Relevant to Business Income – Part 1 01 hour 15 min
- Lecture3.16
  
  Business Income – Part 05 – Special provisions Relevant to Business Income – Part 2 14 min
Changes under Inland Revenue Act relevant for June 2022 Exam - Part 03 11
- Lecture4.1
  
  Investment Income – Part 01 – Introduction to Investment Income 01 hour 08 min
- Lecture4.2
  
  Investment Income – Part 02 – Discussion 02 – Income from Investment Activities : Dividend Income 56 min
- Lecture4.3
  
  Investment Income – Part 02 – Discussion 01 – Income from Investment Activities : Rent, Royalty and Natural Resource Payments 01 hour 08 min
- Lecture4.4
  
  Investment Income – Part 03 – Realization of Investment Assets – Discussion – 01 – Introduction on Computation of Gain/(Loss) 12 min
- Lecture4.5
  
  Investment Income – Part 02 – Discussion 03 – Income from Investment Activities : Interest Income and Other Investment Receipts 36 min
- Lecture4.6
  
  Investment Income – Part 03 – Realization of Investment Assets – Discussion – 02 – Computation of Gains / (Loss) 01 hour 27 min
- Lecture4.7
  
  Investment Income – Part 03 – Realization of Investment Assets – Discussion – 03 – Exemptions and Discussion of Gazette Notifications 01 hour 20 min
- Lecture4.8
  
  Tax on Taxable Income – Discussion 01 50 min
- Lecture4.9
  
  Tax on Taxable Income – Discussion 02 51 min
- Lecture4.10
  
  Tax Planning and Advising – Investment Incentives : Second Schedule 51 min
- Lecture4.11
  
  Tax Planning and Advising – Investment Incentives 41 min
Practice Questions Relevant to Theory Application 2
- Lecture5.1
  
  Practice Questions Discussion under Business Decision Making 01 hour 21 min
- Lecture5.2
  
  Individual Taxation Question Discussion 40 min
Refresh Theory - Non Resident and International Taxation 5
- Lecture6.1
  
  Introduction to Non Resident and International Taxation 01 hour 05 min
- Lecture6.2
  
  Part – 01 – Discussion – 01 – Determining Residential Status of Individuals 59 min
- Lecture6.3
  
  Part – 01 – Discussion – 02 – Determining Residential Status of the Company
- Lecture6.4
  
  Part – 01 – Discussion – 03 – Changing of Residency 46 min
- Lecture6.5
  
  Part – 01 – Discussion – 02 – Determining Residential Status of the Company 36 min
Interactive Live Session 2
- Lecture7.1
  
  Join Live Session
- Lecture7.2
  
  Session 01 01 hour 37 min
Student Telegram Group 1
- Lecture8.1
  
  Join Telegram Group

Nayananjalee Jayasekara

Nayananjalee is Associate Member of the Institute of Chartered Accountants of Sri Lanka (ACA), Member of Certified Management Accountant In Sri Lanka (ACMA), Member of Accounting Technicians of Sri Lanka and Member of Institute of Taxation Sri Lanka (ATII). Nayananjalee is a Business Level & Corporate level Tax lecture under 2015 – 2019 curriculum and was able to produced CHARTERED PRIZES FOR 3 CONSECUTIVE EXAMS for Corporate Taxation in December 2018, June 2019 and December 2019.Nayananjalee is the Partner of RJ Partners (Chartered Accountants), Director of Ascendtrue (Private) Limited and the Tax Consultant of Jayasinghe & Co (Chartered Accountants) with an experience over a decade in Auditing & Taxation field. Nayananjalee started her career at Tudor V Perera & Co as audit trainee and on her carrier journey she worked as Executive of Tax & Assurance Risk Assessment Services division at Earnest & Young and as a Tax Director of Jayasinghe & Co.Nayananjalee has contributed to many accounting bodies as moderator and educational consultant and many companies as Tax Consultant.