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)
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
📌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
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
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
4:35:31 pre construction 4:42:05 int on loan 4:47:47 deemed owner 11:18:01 IFOS gift example
[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)
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
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
Finally vo aa gaya 🤌 Thank you so much pajjii 💗
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
Jan 2026 ..udesh batch attendence here 🫡🙂
Sept 2025 wala attendance lgaoo😊
⬇️1.5x to 2x bully gang ❤👍🏻
Hope I got pass this time 🙏
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 ❤
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
Medical facility 2:55:22 Car 3:20:29 Retirement benefits 1:43:51 Sale of movable assets 2:49:59
sir kya marathon h maza aah gya sir aapse acha teacher shyd he hoga koi:face-red-heart-shape::face-red-heart-shape:
@CAIntermediatebyPW