62. Allowances - Exemption Rule 2BB | Income under the head Salary

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[@spiritualbrahmad]

At 19:56
3610-2300=1310 in case of CEA(I.e. 1000, 1100,1200 exemption we taken last two ...)
10590-6790=3890 in case of H.E.A (I.e. 3000,3190,3600 we taken last two ....

[@ankitjha2]

19:55
Exemption: (CEA)
Munnu : 100*10 =1000
Chunnu : 100*11 =1100✅
Punnu : 100*12 =1200✅
EXEMPTION: 1100+1200= 2300
Exemption: (HEA)
Munnu : 300*10 =3000
Chunnu : 290*11 =3190✅
Punnu : 300*12 =3600✅
EXEMPTION: 3190+3600= 6790

[@ankitjha2]

15:08 Exemption :
Chotu 100*11 = 1100 ✅
Motu 90*12 = 1080 ✅
Khotu 100*10 = 1000
Exemption: 1100+1080 = 2180

[@priyanshuguptakartavyabatc2334]

The answer of the example is CEA TOTAL PAY IS 3,610 AND EXEMPT AMOUNT IS 2,300
SO TAXABLE CEA IS 1,310( 3,610-2,300)
THE ANSWER OF HEA TOTAL PAY IS 10,590 AND EXEMPT AMOUNT IS 6,790
SO TAXABLE AMOUNT IS 3,800( 10,590-6,790)

[@StudyAtHome]

Good👍

[@souvikdey2087]

The best teacher I have seen in my entire life

[@StudyAtHome]

Thank you so much 😇

[@binalpatel7172]

Ye video miss ki hoti to children education and hostel Allowance Exam me galat calculate ho jati
Thank you sir for right understanding ❤❤

[@StudyAtHome]

It's my pleasure!😊

[@ameetopiwala7255]

CEA
Exemption - 2300
Taxable - 1310
HEA
Exemption - 6790
Taxable - 3800

[@Student_._.]

19:58 CEA EXEMPTION MUNNU :- 1000, CHUNNU:- 1100, PUNNU:- 1200,
HEA EXEMPTION MUNNU:- 3000, CHUNNU:- 3190, PUNNU:- 3600.

[@Meatmoon]

Are sir aapne jis variety ke questions explain kiye na Children education & hostel allowance
Mai 100% exam mai galti karta...
Level of teaching is god level...❤❤❤

[@StudyAtHome]

Thank you so much! 😊🙌

[@ritikjaiswal107]

Best teaching skill so far i watch all of above other than youtubers on taxation great work sir 👌🏻 keep uploading sir 🙏🏻

[@StudyAtHome]

Your encouragement means a lot to me 😇

[@ankitjha2]

Thank you sir ❤️
Happy Birthday to you sir wish you a very happy, healthy and prosperous year ahead ❤️

[@mavanihetal6024]

Munu , chunu, punu vala ex me hotel allowance me exempt 2300 &hotel allowance me exempt 6900

[@Meatmoon]

21:31 No
Allowance 290 mila tha toh exemption bhi 290 tak hi restricted hai or 11 month hi mila tha
290*11 : 3190
Yesa nhi ho sakta ki allowance received horra hai 290 ka or exemption lere ho 300 ka
Exemption can not exceed the income
Hope it clear

[@Amitkumar-vl3dn]

exemption for chotu = 1100, motu = 1080, khotu = 1000. so, total exemption = 2180.
3280-2180=1100 taxable.
for chunnu munnu punnu exemption for children education IS 2300 and exemption for hostel expenditure is 6790.

[@Professional-Rohit]

Sir apki lectures nhi aati ha to lagta ha study complete nhi hua thank you sir ❤

[@StudyAtHome]

Glad to know that! Thank You🙌

[@ritu10.]

Thank you so much sir for providing these free lectures 🙏🙏

[@StudyAtHome]

It's my pleasure! 😊🙌

[@VikasSingh-jx6sj]

Sir apane lec ke sath sath rule 2bb ke exemption ka jo reaction diya wo bht awesome tha 😃😃

[@StudyAtHome]

Thank you! 😄

[@payalmalviya8489]

19:55. Children edu allowance
Munnu - 120 × 10 = 1200
Chunnu - 110× 11 = 1210
Punnu - 100× 12 = 1200
Total = 1200+1210+1200= 3610
As per rule 2BB 👇
Munnu - 100 × 10 = 1000
Chunnu - 100× 11 = 1100
Punnu - 100×12= 1200
exempt= chunnu + punnu = 1100+ 1200 = 2300
Taxable= 3610- 2300 =1310
Hostel exp. Allowance
Munnu - 380×10= 3800
Chunnu - 290×11= 3190
Punnu - 300×12= 3600
Total = 3800+3190+3600= 10590
Exemption
Munnu- 300×10 = 3000
Chunnu-290×11=3190
Punnu -300×12=3600
exemption - Chunnu+ punnu = 3190+3600 = 6790
Taxable= 10590- 6790 = 3800
😅

[@piyushchourasiya4440]

Chotu exempt 1100 (100*11)
Khotu exempt 1000 ( 100 *10)

[@ambrishkumar1049]

Thank you Sir for your valuable efforts 😊
These lectures are helpful for me❤

[@StudyAtHome]

Happy to hear that 😊

[@rohitjindal1356]

Maza agya sirji leacture dekhke apka humara din ban jata hae 💛 daily leactures late raha kro sir

[@StudyAtHome]

Delighted to hear that the lectures bring joy to your day! Thanks for the encouragement!

[@UjjwalKumar-pf2gx]

CEA taxable- 1310, HEA Taxable- 3800

[@debashisganguly6680]

Sir, 19:55
Children Education allowances:
Exempt - 2300
Taxable - 1310
Hostel Allowances:
Exempt - 6790
Taxable - 3800.

[@nripendraku]

Chunnu 1100+punnu 1200=2300 will be exempt rest is taxable for CEA and chunnu 3190+punnu 3600=6790 will be exempt rest is taxable for HEA

[@yashsoni4727]

thank you sir very much

[@StudyAtHome]

Welcome

[@pranavsingh5572]

thank you so much sir for providing these quality lectures

[@StudyAtHome]

You're always welcome!

[@debashisganguly6680]

25:53 the best funniest part in this lecture 😂.
Thank you sir for you support and knowledge ❤ in funny & intresting way ❤

[@StudyAtHome]

It's my pleasure! Glad you liked it!
Keep watching! 😄🙌

[@AfreenBano-cy9cw]

20:02 exempt -3000&3190

[@varshapriyankaravivenkates7296]

Can someone explain about CEA in 27:49 and normal ppl get 1600 p.m exemption in transport allowance? Am i right or not? Pls clarify

[@KrishnaRoy-ek4io]

Sir mera dono v ans sahi aaya 😊 thankyou so much guru dev 🙏 itna aacha se samjhane ke liye

[@StudyAtHome]

Good. Keep it up 👍🏻

[@ankitjha2]

I've a Doubt sir .....
Sir will these limits change in case of 115BAC ..?
In the study material Page No. 3.27 the amount of taxable Children Education Allowance is changed in case of New Tax Regime ...
Please clarify sir ...

[@gautamthakur9164]

Bhai study mat ke ch ke starting me ek chota sa format given hai usse pata chl jaega waise ye sb allowances taxable hote hai new scheme me

[@ankitjha2]

@@gautamthakur9164 Ooh yeah Thanks buddy

[@StudyAtHome]

the exemptions which are not allowed us 115BAC are taught in Basic concepts chapter. Watch here - th-cam.com/video/OeApgRdSgRo/w-d-xo.htmlfeature=shared

[@ankitjha2]

@@StudyAtHome ok thanks sir

[@RitikaSingh-ki7jc]

Happy CA Day sir💕.

[@CallMeRandomGuy]

Thank you sir what a great teaching skill you have 👑❤️

[@StudyAtHome]

You are very welcome! Glad you like my teaching skills😊

[@SrishtiGoel14]

Thank you very much sir 😊

[@StudyAtHome]

You're most welcome! 😊

[@KitabeeOrg]

Sir 3 children hai, A B C. children education allowance A aur B ka zyada hai, and hostel allowance B C ka, toh bhi same way mei calculate karenge jaise aapne kiya?

[@StudyAtHome]

Yes

[@sourabhyadav657]

Thank u sir ji
exemption for choutu 1100 and motu is 1080

[@StudyAtHome]

You're welcome!

[@gireeshkumarsahu1233]

2Ans:- 1200 Taxable CEA
3800 taxable HEA

[@user-lu7iu8nn5h]

Thanku sir. lots of love ❤

[@StudyAtHome]

Always welcome, thanks for your love and support😄🙌

[@ashishrana745]

Sir ICAI module mein Page no. 3.27 illustration no2 mein jaise 2 tareekon se taxable allowance nikalni hai.. Mtlb ek toh option of shifting out of default tax regime hai or dusra under default tax regime.
Aur under default tax regime i.e., u/s 115BAC mein ye sb allowances pe exemption nahi milti kya?

[@StudyAtHome]

various exemption is not available when you are paying Tax as per new regime. These things have been taught in Sec. 115BAC Video. Watch this - th-cam.com/video/OeApgRdSgRo/w-d-xo.html

[@the_wayitalk]

mast padhate ho sir

[@StudyAtHome]

Thanks

[@mdjahangiralam1009]

Thankyou sir for explaining in a very easy manner

[@StudyAtHome]

You're Welcome!

[@sidhesh15]

Sir ismay new scheme nhi h ??wo ek he bar may sec 115BAC alag se krwaenge app ?

[@StudyAtHome]

Sec. 115BAC is already done! We shall not repeat. th-cam.com/video/OeApgRdSgRo/w-d-xo.htmlsi=UGNcXUCTSEpGN8tK

[@aadibhardwaj9266]

Education exemption 2300 and hostel exemption 6790

[@Student_._.]

15:08 exemption= 2200, cea taxable= 1080

[@subhajitmajumder9013]

Enjoyed ❤

[@StudyAtHome]

Thanks

[@ASHUTOSHKUMAR-ro1eq]

Sir ye allowance for transport employees ka deduction flight attendant/ cabin crews ko bhi milegi kya because they also work in transport system??? unko basic flying allowance ke naam se milta hai.

[@tanyasingh2955]

15:08 exempt in all cases

[@ChanPardhan-vj2vb]

CEA=2300 IS EXEMPT AND 1310 IS TAXABLE
HEA=6790 IS EXEMPT
3800 IS TAXABLE

[@SahilKumar.05]

Your lecture are helpful for students

[@StudyAtHome]

Thank You! Glad you found these lectures helpful.

[@shrikanthknkumar3402]

19:21 CAE exemption 2300 and Taxable 1310, HEA exemption 6790 and Taxable 3800

[@StudyAtHome]

👍

[@jharagini3862]

19:20 CEA me 2300 or HEA me 6790 exempt hoga

[@dhruvathakur3750]

Sir pls icai ke latest module of taxation ke illustrations bhi solve kejeye na

[@StudyAtHome]

Yes covering

[@dhruvathakur3750]

@@StudyAtHome sir covering???
Sir..Are you trying to say you will be covering in the future lectures
Plss sir the salary heads illustrations in icai module are very tricky and hard to understand
Will be waiting for your lec on icai salary and other heads illustrations

[@sidhesh15]

itna chota exemption se toh aacha tha govt deti he nhi .tax may toh koi furk wase bhi nhi padega yaad krna padega wo alag 😂😂😂😂

[@rahulaggarwal5707]

Exemption under cea = 2180
taxable = 1100

[@zeeshankhan90122]

THANK YOU SO MUCH SIR ,,, SIR 1 DOUBT THA ,, JITNE BHI YE ALOWANCES DIYE JARAHE HAI ,, YE GOV EMPLOYEES KE LIYE EXEMTION HAI YA NON GOV EMPLOYEES KE LIYE,,,,

[@the_wayitalk]

wow lecture

[@StudyAtHome]

Thanks

[@jharagini3862]

Thank you so much sir❤

[@StudyAtHome]

You're most welcome!

[@tusharrajput9149]

Answer is correct sir 1100. Is taxable

[@StudyAtHome]

Good!

[@santoshmodi1863]

19:18
Exempt :-
CEA- 2300
HEA- 6790

[@rimuru_tempest552]

Chunnu and punnu ke liye 1100 and 1200 exemption respectively in CEA
and 3190 and 3600 exemption respectively in HEA

[@nripendraku]

Exemption will be grant for chhotu and Motu=1100+1080=2180 will be exempt rest is taxable

[@ameetopiwala7255]

CEA
Exemption - 2180
Taxable - 1100

[@sankalpmatrimonial310]

Good

[@StudyAtHome]

Thanks!

[@kaushik..123]

exempt 2180 , taxable 1100

[@KamalAggarwal-vs8cp]

Useful demo

[@hiteshkamrani50]

Very helpful video sir

[@StudyAtHome]

Thanks you!

[@ameetopiwala7255]

Thank you so much sir for the wonderful lecture 😊

[@StudyAtHome]

You're most welcome! 🙌

[@gautam11110]

Right hai sir

[@priyanshuguptakartavyabatc2334]

Sir I try total CHILDREN EDUCATION ALLOWANCE IS 3280
EXEMPT
CHOTU 100×12= 1,200
MOTU 90×12 = 1,080
KHOTU 100×12 = 1,200
Exempt amount is 1,200+1,080 = 2,280
Taxable CEA IS = 3,280-2,280= 1000❤

[@StudyAtHome]

Good😊

[@priyanshuguptakartavyabatc2334]

@@StudyAtHome thank you sir 🥰

[@akashhazarika1922]

19:15 cea=2300,hea=6790

[@Tomandjerryfriends]

cea exemption would be 2300
hea ecemption would be 6790

[@user-uz9xt8gc4h]

Assessment year 2024-25 में क्या new tax regime में disabled govt employee के लिए transport allowance की exemption का कोई प्रावधान है यदि है तो कितना और किस section के तहत ये exemption प्राप्त कर सकते है

[@StudyAtHome]

Yes hai, same as old regime

[@santoshmodi1863]

Excempt :- 2180 15:26

[@Atuls0817]

Transport allowance normal bnde k liye bhi to exemption hna sir.. Apne Exempt kyu ni kiya??

[@rohitbhakat4787]

Exception rs 2,180

[@varunsingh8820]

14:22 😂 Poplular game here!

[@aiswaryajena6]

CEA Exemtion 2300 HEA exemption 6790

[@abhedkant]

Yes I was correct 💯

[@mdjahangiralam1009]

19:23 CEA me 2300 exemption hai and HEA me 6790 exemption hai

[@BILOOBADSHAH-xc8fd]

Congratulations for 400 k ❤ sirji

[@StudyAtHome]

Thank you!

[@user-bl9on6ud2q]

Super se bhi upar 🎉🎉🎉❤❤

[@StudyAtHome]

Thank you so much!🙌

[@gautamthakur9164]

Sir study material me 5 -6 aur allowance given hai wo imp nahi hai kya????

[@StudyAtHome]

Ignore that

[@zeeshankhan90122]

THANK YOU SIR

[@StudyAtHome]

Most welcome!

[@krishnadasar9024]

Taxable amount of CEA=1510 and taxable amount of HEA=3990

[@ShivaniSharma-tg8mp]

Thanku sir 😊😊

[@pranavsingh5572]

CEA TAXABLE 1310
HEA 3800 TAXABLE

[@gireeshkumarsahu1233]

Ans1180

[@nishithadhikari5915]

2400

[@AmanKumar-ge2ms]

children edu allowance is 1100

[@fizaansari3918]

2300 and 6790 exemption

[@raj_bhanushali]

thank you guruji😍😍😍🥰🥰🥰🥰🥰❤❤❤❤❤❤💞💞💞💞💞

[@StudyAtHome]

You're Welcome!😊🙌

[@financenmore7861]

Section 10(14)(i) exemption available under new regime?

[@StudyAtHome]

No

[@sujitkumarpaul9077]

Sir, hostel and PG kya same hai?
Agar kisika baccha PG mai rah raha hai toh iye exemption milaga??

[@StudyAtHome]

Wo hostel, school ya college ka hi hona chahiye tbhi exemption milegi

[@aditisrivastava8533]

20:00 CEA-2300& HEA-6790

[@rohitbhakat4787]

Funny part - sarkar to sabse jayada dimag kharab kerti hai 🤣🤣🤣🤣

[@mdjahangiralam1009]

Total exemption 2200

[@VishalShrimal-xe6hd]

3280-2200=1080

[@SoumyarshiDas]

What is Difficult area allowance in Assam

[@StudyAtHome]

Ignore

[@sankalpmatrimonial310]

2300 & 6790

[@poojasehrawat55]

1310 TAXABLE TO CEA ANF 3800 TAXABLE TO HEA