@CAIntermediatebyPW

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@Amirthavarshini06

3:12-51:31 - Residential Status (48 minutes) 
53:00 - 3:35:01 Salaries (2 Hours 42 minutes) 
3:35:24 - 4:52:30  House Property (1 hour 17 minutes) 
4:52:42 - 7:41:03 PGBP (2 hours 48 minutes) 
7:41:16 - 10:34:12 Capital Gain (2 hours 53 minutes) 
10:34:15 - 11:34:22 Other sources (1 hour)

@naveenmorwal

2:53 - Residential status
52:45 -Income U/H salaries
3:35:08 - income u/h HP
4:52:39 - Income U/H PGBP
7:41:15 -Income U/H Capital gains
10:34:12 -Income U/H other sources

@muskaanshaikh7547

📌Time stamps - PGBP📌 
4:52:43 Sec 28 
amendment : Income from letting out RHP charged under head HP not under PGBP 
5:06:50 Sec 29
5:07:12 Sec 30 
5:09:20 Sec 31 
5:10:21 Sec 32 
5:15:40 Rate of depreciation 
5:18:02 WDV for charging depreciation 
5:24:15 Half rate 
5:27:53 No depreciation allowed 
5:35:15 sec 32(1) (iia) additional depre 
5:38:45 Actual cost 
5:42:13 Sec 43(1) actual cost 
5:45:37 depre on slm basis 
5:46:55 Sale of asset by assessee ( power gen) **
5:52:12 Sec 35 scientific research 
6:07:29 Sec 35AD 
6:18:24 Sec 35D
6:24:20 Sec35DDA 
6:24:48 Sec 36
6:42:07 Sec 37(1) 

AMENDMENT (f) Exp incurred to settle proceedings related to legal contravention as notified by CG 
( NOT ALLOWED AS DEDUCTION) 

6:47:25 Sec 38 
6:48:12 Expense not allowed as deduction 
6:48:26 Payment on which tds prov apply 

   *IMPORTANT SECTIONS FOR ME ** 

AMENDMENT
4:54:57 Sec 40 (b )

 6:59:15 SEC 40A(2) Payment made to relatives
7:02:54 Sec 40A(3)


7:10:28 Sec 40A(7) prov/ contribution towards unapproved gratuity - disallowed

7:10:56 Sec 43B Certain payment allowed on payment basis 
  Condition - pay on or before date of  filing return
7:22:45  Sec 44AA Compulsory maintenance of books of accounts
  Condition 
specified prof - 1.5L each of 3 years 
Other prof - (any condition)in( any of the last prev year )
Preserve boa - ATLEAST 6 YRS from end of R (AY )
7:29:35 Sec 44AD
7:37:45 Sec 44AE
7:36:00 Sec 44ADA

@sagarchauhan3400

Residential status
11:07 date of joining and signing
Salary
2:01:30 imp point 2:12:38 only in old regime 2:29:41 imp p.a. 2:35:07 salary means
Pgbp
6:05:34 imp 7:00:46 relative

@yashraghav362

me stamps -  PGBP 
4:52:43 Sec 28 
amendment : Income from letting out RHP charged under head HP not under PGBP 
5:06:50 Sec 29
5:07:12 Sec 30 
5:09:20 Sec 31 
5:10:21 Sec 32 
5:15:40 Rate of depreciation 
5:18:02 WDV for charging depreciation 
5:24:15 Half rate 
5:27:53 No depreciation allowed 
5:35:15 sec 32(1) (iia) additional depre 
5:38:45 Actual cost 
5:42:13 Sec 43(1) actual cost 
5:45:37 depre on slm basis 
5:46:55 Sale of asset by assessee ( power gen) **
5:52:12 Sec 35 scientific research 
6:07:29 Sec 35AD 
6:18:24 Sec 35D
6:24:20 Sec35DDA 
6:24:48 Sec 36
6:42:07 Sec 37(1) 

AMENDMENT (f) Exp incurred to settle proceedings related to legal contravention as notified by CG 
( NOT ALLOWED AS DEDUCTION) 

6:47:25 Sec 38 
6:48:12 Expense not allowed as deduction 
6:48:26 Payment on which tds prov apply 

   IMPORTANT SECTIONS FOR ME * 

AMENDMENT
4:54:57 Sec 40 (b )

 6:59:15 SEC 40A(2) Payment made to relatives
7:02:54 Sec 40A(3)


7:10:28 Sec 40A(7) prov/ contribution towards unapproved gratuity - disallowed

7:10:56 Sec 43B Certain payment allowed on payment basis 
  Condition - pay on or before date of  filing return
7:22:45  Sec 44AA Compulsory maintenance of books of accounts
  Condition 
specified prof - 1.5L each of 3 years 
Other prof - (any condition)in( any of the last prev year )
Preserve boa - ATLEAST 6 YRS from end of R (AY )
7:29:35 Sec 44AD
7:37:45 Sec 44AE
7:36:00 Sec 44ADA

@barshasaha2768

4:35:31 pre construction 
4:42:05 int on loan
4:47:47 deemed owner
11:18:01 IFOS gift example

@abhishekkk7787

[CAPITAL GAIN EXEMPTIONS]   9:50:53 Sec.54 (Residential House Property)
                                                        10:07:50Sec.54B(Urban Agriculture Land )
                                                        10:11:30Sec.54D ( Industrial land and Building)
                                                       10:15:20 Sec.54EC( Any Land and Building )
                                                        10:21:03 Sec.54F  ( Any capital asset other than RHP)

@anujvarma5902

2:55 Residential Status 
51:48 Salary
3:35:09 House Property 
4:52:41 PGBP
7:41:16 Capital Gains 
10:34:14 IFOS

@aarushikukreja6539

3:28:18 : RPF/SPF
3:30:56 : Annual accretion to balance at
 credit of RPF
1:58:30  : Leave encashment
2:25:56 RFAC
8:21:30 LTCG example
9:12:12 Sec 50C
9:27:56 Capital Gain in case of sale of shares
9:50:50  Exemption under CG

@Hitenpanchal2006

Finally vo aa gaya 🤌

Thank you so much pajjii 💗

@apcreativestudio4me

Education of children of employees correction 3:13:48
5:43:00 important private to business purpose
TDS deduction in PGBP 6:50:00
Amendment by FA 23 7:17:00
SDV AND SV 9:11:39
7:22:45 sec 44AA TO 44AE IMPORTANT
7:30:00

@Harekrishna-g4w

Jan 2026 ..udesh batch attendence here 🫡🙂

@Jaiho0987

Sept 2025 wala attendance lgaoo😊

@RankersAlly

⬇️1.5x to 2x bully gang  ❤👍🏻

@Mr.Sky1717

Hope I got pass this time 🙏

@Himanshu-z7c

Sir I'm studying Tax from you for CA inter jan26 attempt and i don't know how to express my gratitude towards you❤
Kya masttt padhate ho sir aap ❤

@sss-ur1cj

Sir ye mera second attempt h i hope m is baar pass ho jau 
Har baar jab bhi exam hote h kuch na kuch problem aa hi jaati 
Kaash m is baar pass ho jau

@15.diyaaaa

Medical facility 2:55:22 
Car 3:20:29 
Retirement benefits 1:43:51
Sale of movable assets 2:49:59

@Unknownparcelopner

sir kya marathon h maza aah gya 
sir aapse acha teacher shyd he hoga koi:face-red-heart-shape::face-red-heart-shape: