CAF1 – FAR | Financial Accounting & Reporting
September 15, 2026
Taught By Sir Rizwan Manai & Sir Anas Dadani
LESSON 1: Basic concepts of taxation
lecture 1.1
1:05:15
Analysis of syllabus and preparatory discussions, direct and indirect taxes
lecture 1.2
0:59:49
Tax rates
lecture 1.3
1:14:29
Act vs ordinance, drafting a bill, objectives of tax laws
lecture 1.4
0:59:48
Tax on taxable income
lecture 1.5
1:02:00
Tax year/ insurance/ allowance
lecture 1.6
1:10:50
Tax on taxable income charging section S.4
lecture 1.7
1:02:49
Charging section S.4- Tax year
lecture 1.8
1:11:00
Tax on charging section- types of person and small company- S.2 -59AB)
lecture 1.9
1:24:29
Person 2[(42)80]
lecture 1.10
1:41:53
Tax residence [S2(51)(52)] together read with S.81 to 84 and rule 14
lecture 1.11
0:55:45
Tax year
lecture 1.12
1:10:01
Tax residence [S2(51)(52)] together read with S.81 to 84 and rule 14
lecture 1.13
1:14:57
Tax residence [S2(51)(52)] together read with S.81 to 84 and rule 14
lecture 1.14
1:21:57
Taxable income u/s 2(64) together read under rule 3, pt 1, 6th schedule
lecture 1.15
1:02:52
Tax regeime and tax under income tax ordinance, 2001
lecture 1.16
1:09:17
Heads of income- income u/s 2(29) and taxable income u/s 2(64) together read with S.9, 10 and 11
lecture 1.17
1:06:59
tax regimes
LESSON 2: Salary
lecture 2.1
1:10:36
Interest treated paid u/s 13(8) illustrations salary (7)
lecture 2.2
1:09:37
salary(8)- taxation of allowances and perquisites
lecture 2.3
1:18:16
salary(9)- taxation of retirement fund balances and salary(10)- calculation of excess contribution and excess interest under rule 3, pt 1, 6th schedule
lecture 2.4
2:10:04
salary(11)- citizen leaving Pakistan and salary(12)- rebate of full time teacher and researcher and contribution to unrecognized PF
lecture 2.5
1:10:58
Salary(13)- ESOS
lecture 2.6
1:40:23
Minimum tax of S.113- practice
lecture 2.7
1:20:28
salary(1)- travelling allowances
lecture 2.8
1:09:52
salary(2) - lump sum amount at leaving the employment
lecture 2.9
1:15:26
salary(3)- taxation of arrears- Mr Soban
lecture 2.10
1:34:40
tax on tax
lecture 2.11
1:35:57
salary(4) taxation of allowance, accommodation and loan salary(6)- taxation of car
LESSON 3: Income from property
lecture 3.1
1:30:25
Income from property
lecture 3.2
1:18:30
joint ownership of property
lecture 3.3
2:25:54
IFP(8)- Renting out agricultural land
lecture 3.4
1:07:20
IFP(5)- Renting out land with plant and machinery and IFP(6)- Renting out with amenities and utilities
lecture 3.5
1:25:40
Mr. Khan (IFS and IFP)
lecture 3.6
1:13:20
tax on deemed income of S.7E
LESSON 4 :Chap 17 scope of sales tax law and rules for registration and deregiatration
lecture 4.1
1:28:05
scope of sales tax law and rules for registration and deregistration
lecture 4.2
1:29:11
scope of sales tax law and rules for registration and deregistration
lecture 4.3
2:12:31
scope of sales tax law and rules for registration and deregistration
lecture 4.4
1:30:06
scope of sales tax law and rules for registration and deregistration
lecture 4.5
2:02:24
scope of sales tax law and rules for registration and deregistration
lecture 4.6
1:26:39
scope of sales tax law and rules for registration and deregistration
lecture 4.7
1:37:00
scope of sales tax law and rules for registration and deregistration
LESSON 5 :Capital gain
lecture 5.1
2:10:07
capital gain
lecture 5.2
1:19:24
capital gain
lecture 5.3
1:19:49
capital gain
LESSON 6: Income from business
lecture 6.1
1:36:03
Business succession income splitting and tax liability IFB
lecture 6.2
0:54:32
Speculation business
lecture 6.3
1:54:48
rules for apportionment of expenditures, deductions and allowances
lecture 6.4
0:36:02
Limits on sales, promotion, advertisment and publicity expenses
lecture 6.5
1:20:48
Income from business
lecture 6.6
1:59:37
IFB part 1 and IFB part 2
lecture 6.7
1:53:14
IFB part 2
lecture 6.8
1:44:19
IFB part 2
lecture 6.9
1:04:52
IFB part 2
lecture 6.10
1:37:42
asset acquired through FCY loan IFB(14)- assets
lecture 6.11
1:33:10
Commission expense of 3rd schedule limits on entertainment expenditure IFB(7)- Inadmissible deducations
lecture 6.12
2:46:43
IFB(14)/ Assets/ IFB (16) specific
LESSON 7: AOP
lesson 7.1
1:13:25
Hybrid class
LESSON 8: Losses, deductible allownace, tax credits and exemptions
lecture 8.1
1:54:01
Losses, deductible allownace, tax credits and exemptions
lecture 8.2
1:38:38
Losses, deductible allownace, tax credits and exemptions
lecture 8.3
1:19:24
Losses, deductible allownace, tax credits and exemptions
lecture 8.4
1:27:51
Losses, deductible allownace, tax credits and exemptions
LESSON 9: Income from other source
lecture 9.1
2:02:59
IFOS(3)- Taxation of profit on debt
lecture 9.2
1:14:59
IFOS(2)- Dividend
lecture 9.3
1:38:11
IFOS
lecture 9.4
1:24:28
IFOS(1)- Taxability of gift
LESSON 10: RETURNS
lecture 10.1
1:45:13
Persons not liable to file tax returns
lecture 10.2
1:54:35
Consideration received S.77 method of filing tax return wealth statement S.116
lecture 10.3
1:44:37
Foreign income assets statement, notice of discontinued business
lecture 10.4
1:37:29
Records S.174, rule (33) national database and registration authority S.175B, audit S.177
LESSON 11: Assesemnt, records and audit
lecture 11.1
1:53:37
Assessment, records and audit
lecture 11.2
1:52:26
Assessment, records and audit
lecture 11.3
1:37:29
Records S.174, rule (33), National database and registration authority S.175B, Audit S.177
LESSON 12: Appeals, references and petitions
lecture 12.1
1:33:39
Appeal, other appeal related matters, objective of tax laws (question bank)
lecture 12.2
1:47:59
Appeals, reference application before highcourt, alternate dispute resolution committee
LESSON 13: Sales Tax
lecture 13.1
1:44:44
Sales tax questions
lecture 13.2
1:39:31
Sales tax questions, sales tax provisions and tax rates + zero rated and exempt supplies
LESSON 14: Foreign source income of resident person
lecture 14.1
2:02:16
Foreign source income of resident person