Certified Tax Accountant —
GST. ITR. TDS.
The Complete Qualification.
The only program that covers all three pillars of Indian tax compliance — GST filing, ITR preparation and TDS management — on the same professional software used by 1.5L+ tax users and enterprises. 50 chapters across 22 sections, 12-month software licence, job assistance for Offline students, and one certificate that covers everything an employer needs.
Trained by tax compliance professionals with 10+ years of CA & enterprise practice
Offline program fee · No payment at enrollment
Enroll Now — Seat Confirmation →What's Included
Submit your interest — counsellor confirms your seat and batch within 24 hours before any fee is collected.
Learning Outcomes
What You'll Be Able to Do After This Course
Complete, job-applicable skills across all three domains of Indian tax compliance.
File GSTR-1 and GSTR-3B independently on ExpressGST
Reconcile ITC using GSTR-2A, GSTR-2B and IMS against books of accounts
Generate e-invoices and e-way bills for applicable transactions
Handle GST notices — ASMT-10, DRC-01 — and respond with correct documentation
Prepare ITR-1, ITR-2, ITR-3 and ITR-4 for individuals, salaried employees and businesses
Compute income under all 5 heads — Salary, House Property, PGBP, Capital Gains, Other Sources
Compare Old vs New tax regime and determine the better option for a client
Reconcile AIS and 26AS against ITR data before filing
Deduct and deposit TDS correctly across salary (Sec 192) and non-salary sections (194C, 194J, 194H, 194I, 194Q)
File TDS returns — 24Q, 26Q, 27Q, 27EQ — and generate FVU files
Use TRACES portal — request conso files, download Form 16/16A, resolve defaults and demands
File TDS correction returns (C1–C9) and handle short deduction and late deduction scenarios
Manage high-risk TDS compliance — inoperative PAN, Section 206AA, lower/nil deduction certificates
Operate as a fully qualified Tax Accountant handling GST, ITR and TDS from Day 1
Full Program Curriculum
33 Chapters · 22 Sections · GST + ITR + TDS — All in One Program
Every chapter is mapped to a real compliance task. GST first, Income Tax next, TDS last — on the same professional software used by tax practitioners across India.
Taxation Foundation & GST Basics
2 Chapters ·Introduction to GST, Supply Under GST
- Meaning & purpose of tax — government revenue model and economic impact
- Direct vs Indirect tax — conceptual clarity for GST foundation
- Role of GST in business compliance — how GST connects with accounting & reporting
- What is GST — unified tax regime overview, One Nation One Tax
- History of GST — transition from 17 indirect taxes (Excise, VAT, Service Tax)
- Constitutional framework — Article 246A, 269A, 279A and the 101st Amendment Act, 2016
- GST Council — composition, voting mechanism, key functions
- Supply as the taxable event — Section 7 of CGST Act
- Deemed supply without consideration — Schedule I
- Schedule II — classifying transactions as goods or services
- Schedule III — negative list (employee services, sale of land, court services)
- Composite vs mixed supply — tax rate logic and case studies
GST Structure & Place of Supply Decisioning
2 Chapters · Charge of GST, POS Rules, Case Studies
- CGST, SGST, IGST, UTGST — types and applicability
- Forward charge vs reverse charge mechanism (RCM)
- RCM — notified goods and services, unregistered supplier cases
- Composition Scheme — eligibility, turnover limits, rates, restrictions
- Place of Supply (POS) — determining tax jurisdiction (CGST+SGST vs IGST)
- POS for goods — movement vs non-movement, bill-to-ship-to scenarios
- POS for services — B2B vs B2C rules and practical application
- Special POS cases — OIDAR, immovable property, events, transportation, banking
- Industry case studies — POS decisioning for services and goods
Exemptions, Time & Value of Supply
3 Chapters · Exempt Goods/Services, TOS, VOS
- Exempt supply — nil-rated, wholly exempt, non-taxable (alcohol, specified petroleum)
- Key exemption categories — agriculture, healthcare, education, transport, banking, charity
- Unconditional vs conditional exemptions — mandatory vs optional
- Time of Supply (TOS) for goods — Section 12 rules with examples
- Time of Supply for services — Section 13, advances, continuous supply
- TOS under reverse charge, vouchers, residual cases, interest/late fees
- Value of Supply — Section 15: transaction value, inclusions and exclusions
- Valuation in related party and distinct person transactions
GST Registration & Taxpayer Structure
1 Chapter · Threshold, Process, ARN to GSTIN, Amendment, Cancellation
- Taxable person and liability to register under GST
- Threshold limits and compulsory registration scenarios
- Persons not liable for registration
- Types of registrations — Regular, Composition, ISD, casual, non-resident
- Registration process on GST portal — ARN, document upload, verification, approval
- Deemed registration and PAN-based GSTIN logic
- Amendment of registration — core vs non-core fields, timelines
- Cancellation and revocation — triggers, procedure, effect of suspension
Supply, Invoice & Movement Compliance
3 Chapters · Invoice Types, Accounts & Records, E-Way Bill
- Invoice types — tax invoice, bill of supply, receipt voucher, refund voucher
- B2B, B2C, export and SEZ invoices — contents and reporting
- Credit and debit notes — issuance, timelines, and disclosure
- Accounts and records — mandatory books, retention period, electronic records
- E-Invoice — applicability (turnover limits), IRP, IRN, QR code
- Auto-population of e-invoices in GSTR-1
- E-Way Bill — Rule 138, threshold, Part A & B, validity, exemptions
- Practical: live e-invoice and e-way bill generation on software
Input Tax Credit & Distribution
2 Chapters · ITC Eligibility, Blocked Credit, Utilisation, ISD
- ITC eligibility — Section 16 conditions and documentation
- Time limit for availing ITC — Section 16(4)
- Apportionment and blocked credits — Section 17 and 17(5) with real examples
- ITC in special circumstances — Section 18 (switching schemes, business transfer, mergers)
- Order of ITC utilisation — IGST, CGST, SGST logic
- Rule 86A and 86B — ITC restriction and 1% cash payment rule
- Capital goods ITC and reversals — Rule 42 and 43
- Input Service Distributor (ISD) — mechanism and GSTR-6
GST Returns, Payment & TDS/TCS
3 Chapters · GSTR-1, GSTR-3B, Annual Returns, TDS, TCS
- GSTR-1 — structure, due dates, B2B/B2C sections, HSN summary, amendments
- Live practical: filing GSTR-1 end-to-end on software
- GSTR-3B — monthly summary, ITC, RCM, and payment
- Interest & late fees computation — avoiding penalties
- Live practical: filing GSTR-3B on software
- GSTR-9 annual return — structure, key fields, due dates
- GSTR-9C reconciliation statement overview
- Electronic Cash, Credit & Liability ledgers — reading and managing
- TDS and TCS under GST — sections, rates, forms
- DRC-03 voluntary payment mechanism
GST Reconciliation, Notices & Certification
1 Chapter · Recon, Ledgers, Notices, GST Exam
- GSTR-1 vs GSTR-3B reconciliation — identifying liability mismatches
- GSTR-2B vs purchase register — ITC claim accuracy check
- IMS vs GSTR-2A vs GSTR-2B vs books — multi-layer ITC reconciliation
- E-way bill vs GSTR-1 — movement compliance verification
- GST notices — ASMT-10, DRC-01 series: what triggers them
- Responding to notices — documentation, timelines, DRC-03 payment
- End-to-end compliance simulation on software
- Module assessments and GST certification exam
Fundamentals of Income Tax
1 Chapter · Direct Tax Basics, Core Definitions, Tax Regimes
- Meaning and nature of direct taxes, role in public finance
- Income-tax Act, 1961 and Finance Act — how tax law is structured
- Section 4 as the charging section; definitions under Section 2
- Previous Year (PY) and Assessment Year (AY) — concept and key exceptions
- Agricultural income — definition, partial exemption, rate purposes impact
- Default tax regime (Section 115BAC) — slab rates, limited deductions
- Optional tax regime — normal provisions, senior/super-senior slabs
- Rebate under Section 87A, surcharge and Health & Education Cess
- 8-step framework to compute Total Income
Residential Status & Scope of Income
1 Chapter · ROR, RNOR, NR, Section 9 Deemed Income
- Three categories — ROR, RNOR, NR and what each means for taxability
- 182-day rule and 60-day/365-day combined rule for individuals
- Exceptions — Indian citizens leaving for employment, NRIs visiting India
- 120-day rule for high-income NRIs and deemed resident (Section 6(1A))
- Residential status of HUF, firms, companies (POEM rule)
- Scope of total income — global income (ROR) vs Indian-only income (NR)
- Section 9 — income deemed to accrue in India (business connection, interest, royalty, FTS)
Heads of Income: Salary, House Property & PGBP
3 Chapters · Salary, House Property, Business & Profession
- Salary — employer-employee relationship, Sections 15/16/17, allowances, perquisites
- HRA, LTA, retirement benefits — PF, gratuity, commuted pension, leave encashment
- Standard deduction and default vs optional regime for salary
- House property — GAV, NAV, Section 24 deductions, self-occupied vs let-out
- Unrealised rent, arrears, co-ownership and deemed ownership provisions
- PGBP — Section 28 charging section, allowable deductions (Sections 30–37)
- Depreciation — Section 32, block of assets, WDV method, 50% rule
- Disallowances — Sections 40, 40A, 43B; speculation business treatment
- Presumptive taxation — Sections 44AD, 44ADA, 44AE
Capital Gains & Income from Other Sources
2 Chapters · Capital Gains, Other Sources, Gifts
- Capital asset — definition, exclusions (rural agri land, stock-in-trade, personal effects)
- STCA vs LTCA — holding periods for different asset classes
- Capital gains computation — Section 48, indexed cost, CII, base year 2001
- Depreciable assets (Section 50), slump sale (Section 50B), market-linked debentures (Section 50AA)
- Exemptions — Sections 54, 54B, 54EC, 54F, 54G, 54GA and CGAS
- Special tax rates — Sections 111A, 112, 112A
- Income from Other Sources — residuary head, dividend, casual income, online games (115BBJ)
- Gifts under Section 56(2) — money, immovable and movable property, exempted transactions
- Deductions under Section 57 and disallowances under Section 58
Aggregation, Set-off, Carry Forward & Deductions
1 Chapter · Clubbing, Losses, Chapter VI-A
- Clubbing of income — Section 64, spouse, minor child, specified persons
- Intra-head and inter-head set-off of losses — rules and restrictions
- Carry forward periods — 4/8 years/indefinite; timely filing requirement
- Section 115BAC restriction — house property loss not allowed under default regime
- Section 80C — PPF, ELSS, LIC, tuition fees, home loan principal (up to ₹1.5 lakh)
- Sections 80CCC, 80CCD — pension fund and NPS contributions
- Section 80D — medical insurance; 80DD, 80DDB, 80U — disability and disease
- Section 80E, 80EEA, 80EEB — education loan, home loan, EV loan interest
- Section 80G — donations; 80GG — rent paid without HRA; 80TTA/TTB — interest income
Tax Computation, ITR Filing & Advance Tax
2 Chapters · Tax Liability, Returns, TDS/TCS
- End-to-end tax liability computation — default vs optional regime comparison
- Surcharge, marginal relief, Health & Education Cess and AMT
- Advance tax — applicability, four instalment due dates, computation
- TDS and TCS — concepts, impact on ITR, credit and refund flow
- Self-assessment tax — Section 140A, Challan 280, adjustment order
- ITR-1 to ITR-7 — applicability and form selection case studies
- Original, belated, revised and updated returns (ITR-U)
- Interest under Sections 234A, 234B, 234C and fee under Section 234F
- PAN, Aadhaar linking and e-filing process
Income Tax Software Practical & Certification
Practical · Software Workflow, AIS/26AS, Final ITR Exam
- Client master creation and PAN validation in IT software
- Import and reconciliation of AIS, 26AS and other data feeds
- Salary, business and capital gains module handling
- Deduction engine and auto-computation workflow
- Validation, JSON generation and portal upload process
- AIS vs ITR matching — reconciliation before filing
- Refund tracking and basic notice handling
- Written and practical ITR assessment and certification exam
Introduction to TDS & Its Evolution
2 Chapters · TDS Framework, History, Key Amendments
- Definition of TDS — the pay-as-you-earn collection mechanism
- Key parties — deductor, deductee, TAN, government
- Importance of TDS — steady revenue, reduced evasion, wider tax net
- Objectives — advance collection, ease of compliance, tax base expansion
- Global perspective — withholding tax origins (UK 1803, USA Civil War)
- TDS in India — Income Tax Act, 1961 (Sections 192–206)
- Timeline of evolution — from salary-only to 30+ payment categories
- Key amendments — Sections 194-IB, 194M, 194Q, 194BA, 206AB, 206CCA
- TDS vs Advance Tax vs Self-Assessment Tax — conceptual differences
TDS Concepts, Rates & Section Framework
1 Chapter · Key Sections, Rate Structure, Section 206AA
- Types of income subject to TDS — Sections 192, 193, 194A, 194C, 194H, 194-I, 194J, 194Q, 194N
- Threshold limits — when TDS is not required (section-wise)
- TDS rate structure — standard rates across all major sections
- Section 206AA — consequences of missing PAN (higher deduction at 20%)
- Section 206AB — higher TDS for non-filers of income tax returns
- Grossing-up provisions — when employer bears the tax burden
- TDS on salary (Section 192) — average rate method, regime choice
- TDS on rent, contractor, professional fees, commission — worked examples
TDS Compliance — Deposit, Returns & Certificates
1 Chapter · Challan 281, 24Q/26Q/27Q, Form 16/16A
- 6-step TDS deduction-to-certificate process flow
- Payment deadlines — government vs non-government deductors, March special date
- Challan 281 — structure, minor head selection (200 vs 400), BSR code
- OLTAS verification — confirming successful deposit
- Types of TDS returns — 24Q (salary), 26Q (non-salary), 27Q (NRI), 26QB/C/D
- Quarterly due dates — Q1 to Q4 and late filing fee (Section 234E — ₹200/day)
- Form 16 (salary TDS) — structure and 15th June issuance deadline
- Form 16A (non-salary TDS) and Form 16B/16C — issuance timelines
- Record keeping — 6-year retention, TRACES portal usage
TDS in Practice — Sector Applications & Auditing
1 Chapter · Sector-wise TDS, Worked Examples, Audit Checks
- TDS impact on payments — how deductees claim credit and refunds
- Worked example — Section 194-I (rent): annual TDS, monthly deduction, net payment
- Construction & real estate — Sections 194C, 194-IA, 194-I
- IT & consulting — Sections 194J (technical vs professional), 194C
- Banking & finance — Sections 194A (FD interest), 194N (cash withdrawal)
- Transport & logistics — Section 194C, truck exemption (≤10 trucks + PAN)
- Trade & commerce — Section 194Q (goods purchase above ₹50 lakh)
- TDS auditing basics — 6-point checklist for auditors
- Interest under Section 201(1A) — 1% (non-deduction) vs 1.5% (non-deposit)
Common Challenges, Errors & Solutions
1 Chapter · Misconceptions, Defaults, Correction Workflow
- Common TDS misconceptions — GST inclusion, cash payments, full tax coverage
- Wrong TDS rate — correction via revised TDS return on TRACES
- Missing/wrong PAN — treat as no-PAN case, correct via revised return
- TDS not deducted at all — assessee-in-default, interest + expense disallowance
- Mismatch in Form 26AS — cross-check and correction statement process
- Missed deposit deadline — interest under Section 201(1A) case studies
- Section 271H penalty — when it applies and how to avoid it
- Challan correction process — how and when it can be done
Future of TDS & Technology in Compliance
1 Chapter · Reforms, TRACES, AIS, Automation Tools
- Potential reforms — crypto/gig economy TDS, rate rationalisation, GST-TDS linkage
- Instant TDS credit — real-time update in Form 26AS
- TRACES portal — TDS filing, correction, certificate download, demand resolution
- IT e-Filing portal — links TDS data to ITR, auto-populates Form 26AS and AIS
- Annual Information Statement (AIS) — comprehensive TDS/TCS transaction view
- Accounting software (Tally, Zoho) — auto-calculation, challan generation, return prep
- AI & Machine Learning in TDS — anomaly detection and compliance targeting
- Practical: ExpressTDS software walkthrough — deductor setup, challan tagging, FVU generation
TDS Software Practical & Certification
1 Chapter · End-to-End Software Workflow, TDS Exam
- Deductor and deductee master creation in TDS software
- Challan import and tagging workflow
- 24Q and 26Q return generation — data entry to FVU validation
- Correction return filing — C1 through C9 types, conso file usage
- Bulk Form 16/16A certificate generation
- TRACES portal — consolidated file request, justification report, online correction
- Section 197 lower/nil deduction certificate process
- Form 15G/15H — eligibility, deductor compliance responsibilities
- Written conceptual and practical software TDS certification exam
Who Is This For
This Course Is Built For You If…
Level 2 Graduates
You've completed GST + ITR and want to add TDS. Level 3 completes your qualification and unlocks job assistance for Offline students.
Commerce Graduates
B.Com, BBA, M.Com students who want the most complete tax accountant credential available before entering the job market.
Working Accountants
Tally or Zoho users who handle day-to-day accounts and want to master all three compliance domains — and grow into senior accountant roles.
CA Firm Staff
Junior staff who want to handle GST, ITR and TDS for clients with full independence — no more depending on seniors for every filing.
Tax Practitioners
Professionals who already do GST or ITR work and want to add TDS compliance to their service offering — and take on larger clients.
CA / CMA Aspirants
Students pursuing CA or CMA who want the strongest practical foundation across all three compliance domains before or during articleship.
This course is NOT for you if: You have no accounting background. Level 3 is an advanced program built on GST and ITR foundations. If you're new to compliance work, start with Level 1 or Level 2.
Software You'll Master
Three Real Platforms. Zero Simulations.
Level 3 gives you live access to all three KDK compliance platforms — the same tools used by 1.5L+ CAs and enterprises across India. All three licences included with enrollment.
ExpressGST
KDK's professional GST compliance platform. File GSTR-1, GSTR-3B, generate e-invoices, manage ITC reconciliation and e-way bills. Used by practicing CAs daily.
Income Tax Software
KDK's IT filing platform. Client master, AIS/26AS import, deduction engine, JSON generation and portal upload. Handle ITR-1 through ITR-4 end-to-end.
TDS Software
KDK's TDS compliance platform. Deductor/deductee master, challan import and tagging, FVU generation, correction returns, bulk Form 16 generation and multi-TAN management.
Delivery Options
Same Curriculum. Choose Your Mode.
Level 3 is available in three modes — same 50-chapter curriculum across all modes. Job assistance is available for Offline students only.
| Feature | Offline | Online — Live | Online — Recorded |
|---|---|---|---|
| Fee | TBC — confirmed on call | TBC — confirmed on call | TBC — confirmed on call |
| Duration | 6 Months | 120 Hours | 120 Hours |
| Software Licence | 12 Months — All 3 Platforms | TBC — confirmed on call | TBC — confirmed on call |
| Subjects | GST + ITR + TDS | GST + ITR + TDS | GST + ITR + TDS |
| Application Hands-On | ✓ Yes | ✓ Yes | ✓ Yes |
| Student Kit | ✓ PDFs, Assignments, Case Studies | ✓ Yes | ✓ Yes |
| Video Library | ✓ Included | ✓ Included | ✓ Included |
| Assessment | ✓ Yes | ✓ Yes | ✓ Yes |
| Certificate | ✓ Yes | ✓ Yes | ✓ Yes |
| Job Assistance | ✓ At additional cost | ✗ Not included | ✗ Not included |
Online fees and licence duration confirmed on counsellor call. Job assistance available for Offline mode students only, at an additional cost.
This certifies that
with distinction across GST, ITR and TDS assessments
Certificate ID
KDK-2026-L3-XXXXXIssued By
KDK SoftwareCertification
The Most Complete Tax Credential You Can Earn
The Level 3 Tax Accountant certificate by KDK Software covers all three compliance domains - GST, ITR and TDS. Backed by India's most trusted tax software brand and verifiable by any employer instantly.
Digitally Signed & Verifiable
Employers verify authenticity online via your Certificate ID — tamper-proof and always valid.
Trusted by CA Firms & Enterprises
KDK Software is known to 1.5L+ tax professionals — your certificate carries that brand weight in every interview.
LinkedIn-Ready
Add to your profile with a verification link — immediately signals full-stack tax compliance capability to recruiters.
Assessment-Backed Across Three Domains
Earned by clearing assessments in GST, ITR and TDS modules, plus three separate certification exams — written, practical and viva.
Career Outcomes
Roles You Can Target After Level 3
A Tax Accountant who handles GST, ITR and TDS is the most complete hiring profile in Indian taxation — in demand at CA firms, enterprises and consultancies alike.
Tax Accountant
Handle GST, ITR and TDS for CA firms, SMEs or enterprises — the most complete employable profile in Indian taxation
Compliance Officer
Manage all three compliance domains in-house for mid-size or large enterprise finance teams
Tax Consultant
Offer full-service tax advisory and filing to individuals, businesses and professionals independently
Senior CA Firm Associate
Handle the full compliance lifecycle for clients — GST returns, ITR filing, TDS returns and notices — without supervision
Student Reviews
What Our Students Say
Testimonials will be updated after first batches complete. Placeholder stories below.
"TDS was always the area I avoided because it felt complicated. The TRACES portal module broke it down step by step — correction returns, justification reports, Form 16A bulk download. I can now handle it all myself."
"Having all three certificates — GST, ITR and TDS — from KDK on my resume is something interviewers notice immediately. Got three interview calls in the first week of applying."
"I was already doing GST and ITR for clients. After Level 3, I added TDS services and increased my monthly billing by almost 40%. The software practical on multi-TAN management was especially useful."
Course FAQs
Everything You Want to Know Before Enrolling
What is the difference between Level 2 and Level 3?
+Level 2 covers GST (22 chapters) and Income Tax / ITR (16 chapters). Level 3 includes everything in Level 2 and adds a complete TDS module — 12 additional chapters covering TAN setup, salary and non-salary TDS, TDS return filing (24Q/26Q/27Q/27EQ), TRACES portal management, correction returns and TDS software practical training. Level 3 also has a 12-month software licence (vs 6 months in Level 2) and includes job assistance eligibility for Offline students.
Does Level 3 include job assistance?
+Job assistance is available for Level 3 Offline students at an additional cost. It is not included in Online Live or Online Recorded modes. Your counsellor will share full details of the job assistance program during the enrollment confirmation call.
What software licences are included in Level 3?
+Level 3 includes access to three platforms — ExpressGST (GST compliance), KDK Income Tax Software (ITR preparation and filing) and KDK TDS Software (TDS return filing and TRACES management). The Offline program includes a 12-month licence for all three platforms. Online programme licence duration is confirmed on the counsellor call.
Do I need to complete Level 1 and Level 2 before joining Level 3?
+It is strongly recommended but not mandatory. Level 3 begins with the full GST curriculum, followed by ITR, then TDS. If you already have working knowledge of GST and ITR, you can join Level 3 directly — your counsellor will assess your background during the confirmation call.
What TDS returns are covered in the course?
+The course covers all four TDS return types — 24Q (salary), 26Q (non-salary domestic), 27Q (non-salary NRI/foreign) and 27EQ (TCS). It includes FVU file generation, error handling, and correction returns C1 through C9.
Is TRACES portal training included?
+Yes. The TDS module covers the TRACES portal in full — consolidated file requests, justification report analysis, online and offline correction processes, Form 16 and Form 16A download, and default and demand resolution.
What is the certification structure for Level 3?
+Level 3 has three separate certification exams — one each for GST, ITR and TDS. Each covers a written conceptual test and a practical software filing component. The TDS exam additionally includes a viva. Passing all three earns you the KDK Academy Certified Tax Accountant certificate.
When does payment happen?
+No payment is required at the time of enrollment. A KDK Academy counsellor will call you within 24 hours to confirm your seat, batch details and fee. Payment is collected only after your seat is confirmed.
Ready to Become a Certified Tax Accountant?
Join Level 3 program of the certified Tax Accoutant Program by KDK Software to earn, three software licences, and one comprehensive certificate. No payment today — counsellor confirms your seat as per availability.
Secure enrollment · No payment at this step · Counsellor call within 24 hours