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PGBP | CA Final Direct Tax Smart Revision - 2 for May/Nov 24 | Yash Khandelwal
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- เผยแพร่เมื่อ 11 ก.พ. 2024
- For Notes, Telegram channel : t.me/yashkhand...
May 24 Revision Playlist - • CA Final Direct Tax Sm...
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#cafinalrevision #incometax #directtax
Timestamps:-
2:06 - Overview of the chapter
16:57 - S.28 Charging Section
34:34 - Speculative Business
37:51 - S.30 & S.31
43:13 - S.32 Depreciation
57:06 - Additional Depreciation
1:03:39 - S.43(1) Actual Cost
1:07:19 - Special cases and their actual cost
1:15:19 - S.43A Asset purchased in foreign currency
1:16:45 - Interest on loan taken for acquisition of capital asset
1:17:00 - 1:20:31 Short break
1:20:32 - S.33AB/ABA
1:25:39 - Composite Income
1:29:17 - Depreciation on Goodwill of Business and Profession
1:38:55 - S.35 Scientific Expenditure
1:53:17 - S.35CCC & S.35CCD Agri Extension Project & Skill Development Scheme
1:56:09 - S.35DDA Expenditure in Voluntary Retirement Scheme
1:57:33 - S.35ABB Telecommunication License
2:09:22 - S.35AD Specified Business
2:23:36 - 2:27:41 Song break
2:27:42 - S.35D Preliminary Expenses
2:29:54 - S.36 Other Deductions
2:34:13 - S.43B Certain expenses allowed on actual payment basis
2:48:60 - S.37 General Deductions
3:00:46 - S.40 Amounts specifically not deductible
3:20:17 - S.41 Deemed PGBP Income
3:32:02 - S.43B Certain expenses allowed on actual payment basis
3:34:03 - S.43B(h)
3:37:58 - S.43CA to be done in Capital Gains chapter
3:38:05 - S.43CB Income from Construction and Service Contracts
3:40:00 - S.43D Income of PFI and Public Companies
3:40:41 - S.44AB Tax Audit
3:42:49 - S.44AD Presumptive Taxation
3:46:45 - S.44ADA
3:47:14 - S.44AE
3:48:50 - S.44AA Maintainence of books of accounts
Thanks Man!!
Very helpful
Sir hats off to your efforts. Thanks a lot .
2:48:50 - section-37 gen dedn
Thankyou❤ for this time stamps
where can i get these class notes
Hi sir!! I'm a mom of 2 kids and ur TH-cam student from Tamil Nadu, tiruchirapalli.. I followed ur videos consistently, removed my fear for DT, got 46 in last Nov 23 attempt nd cleared grp2 after 10 yrs.. Kasam se, aapki wishes me kuchh jadu hi jaadhu hai.. Apne muje reply kiya scmpe preparation vlog mein dat " I want u to clear group2" Aur dekhiye meri hogayi clear!! Thank u so so so so so much sir!! Aap waisa wala jaadhu mera grp1 may24 ka bhi kijiye na sir, pls!! Forever grateful to u sir!!! 😍😍😍
Congratulations 😊
Congratulations 🎉
Congratulations ❤
Sir meko b boliye pls ye😅😅 "I want you too clear ca final in May 24" @cayashkhandelwal
NOTES REFERENCE :
23:45- NON COMPETE FEE
25:47- COMPENSATION
34:39- SPECULATIVE BUSINESS
48:26- DEPRECIATION
51:01- DEP RATES
52:52- DEP RATES NOTES
57:22- ADDITIONAL DEP
1:00:58- ADDITIONAL DEP NOT ALLOWED
1:01:53- FORKLIFTS
1:05:54- ACTUAL COST
1:11:32- REPURCHASE OF ASSET SOLD
1:13:20- ASSET PURCHASE & LEASE BACK
1:15:18- FOREX FLUCTUATION
1:16:44- INT ON LOAN
1:21:51- 33AB & 33ABA
1:24:37- 33AB & 33ABA MISUTILISATION
1:26:17- TEA COFFEE RUBBER RATES
1:32:48- GOODWILL EXAMPLE
1:34:08- GOODWILL
1:52:58- 35CCC, 35CCD
1:56:28- 35DDA
2:05:58- TELECOM LICENSE EXAMPLE
2:09:32- 35AD
2:15:44- 35AD NOTES
2:28:04- 35D
2:31:21- EMPLOYEES WELFARE
2:32:12- EMPLOYER CONTRIBUTION TO NPS
2:34:17- 43B
2:38:44- BAD DEBTS
2:42:51- PROVISION OF BAD DEBTS FOR BANK
2:44:50- TRANSFER TO SPCL RESERVE
2:46:00- FAMILY PLANNING
2:48:33- MARKED TO MARKET LOSS
2:49:55- BREACH
2:51:20- ALLOWED & DIS-ALLOWED EXP
2:58:08- ILLEGAL EXP
3:00:42- STOCK ADJUSTMENT
3:01:08- 40(a)(i), 40(a)(ia)
3:03:02- 40(a)(i), 40(a)(ia) NOTES
3:07:07- 40(a)(ii)
3:08:07- 40(a)(ib)
3:13:17- 40A(2)
3:15:55- 40A(3)
3:17:41- RULE 6DD
3:19:49- 40A(7)
3:20:29- CESSATION OF TRADING LIABILITY
3:22:55- RECOVERY OF BAD DEBTS
3:27:32- 35AD ASSET USED/SOLD
3:32:57- INT ON LOAN CONVERSION
3:34:02- 43B(h):SMALL/MICRO ENTERPRISE
3:37:59- 43CA
3:38:14- 43CB
3:40:48- 44AB
3:43:06- 44AD
3:46:48- 44ADA
3:47:23- 44AE
3:48:58- 44AA
3:50:12- 44AD/44ADA LIMIT INCREASE
Person who doesn’t have zero knowledge about PGBP can also will get full clarity after watching this video…..first timers please don’t skip this video
Thank you so much yash sir 🙏🙏
is it enough to go directly to questions or need to watch that adjustment videos also??
@@manmohangupta8170 better to watch adjustments video….it is just of 20 minutes length
okay, thanks @@SaimohanNagandla
Thanks a lot sir, it is really helpful. But sir in video you committed that all revision videos will be uploaded by March first week Max but it's 7th March and only 2 revision videos are uploaded yet.
Kafi acche se apne pgbp pura regular batch ke jaisa smjha diya....❤❤❤❤ Bappa bless you sir ❤
I am your class student and this revision session is really helpful because all examples are class examples..... Thank you so much sir🙌
Same🎉
Sameeee
Being Income Tax Inspector, I also follow this pattern to memorize/understand the all heads of income. Thanks a lot, we both have same techniques to remember the same.
Thanku sir ❤
God bless you sir
Thanku very much 🎉
I m from south side of India. I studied from reknowned faculty whose material itself is incomplete of provisions. but when i attended you revision i find the actual stuff needed. Sabkarlenge Yes, you are covering everything with your book. thank you sir
The initial 15 mins is like now I know the basics and now I'll be able to do this with ease. Thanks a lot. Chart was super awesome.
♥️♥️
Thank you so much sir for your concern and really this videos matters a lot for us.Waiting for remaining chapters.Inspite of not feeling well also you gave the best which motivates us also thank you so much.
where can i get these class notes
Thank you so much Sir
It is really an awesome revision
I am doing self study through this videos which is very helpful.
where can i get these class notes
Sir ji dil jeet liya apne ❤
Chart to bdiya tha ❤
00:00:10 overview of chap
00:16:30 Chap start , Sec 28
Oversmart view is the best thing to start the chapter.
Section 35CCC & 35CCD 1:53:45
Section 35AD 2:09:23
Section 35D 2:27:43
Section 40A(3) 3:15:56
For the first time itne acche and logical way me padha PGBP... thanks a lot sir
Thank you sir.. entire pgbp in one page through over/smart view
you are the best sir, even for first time learners will understand the concept in depth
Charts to ek number hai sir 😊😊
Thankyou so much
Nice over view chart sirji!!
Thankyou for this in-depth lecture sir!
Thank you sir... You have covered a very lengthy chapter in very less time that too in detailed covering every single section.... This is exactly what every student required. I am grateful to you sir😊 Swati Makhija
Thank you so much you help me a lot and I remember dt coz of your smart n fabulous teaching technique and smart notes❤❤❤
Sir aapki tarreef aur mehnat worthy hai. You are one of the best teachers I have known and you jolly nature while teaching is appreciated. You provide simplistic and clarity filled approach to study Cant thank you enough! Hare Krishna
Thankyou so much sir, You have summarized almost 10 classes and the whole PGBP in one video and that too in details with logic.
where can i get these class notes
💯 Go for it if you are a beginner or wanna revise! Thankyou sir
15:17 Sir Chart is super awesome...now PGBP looks manageable...🙌🙌🤞🤞
Very very nice chart. Got complete overview. Thankyou for your amazing efforts👍🏻
With cold , such soulful singing 👌
And the best lecture ever ❤
Thank you so much sir for this revision lecture nd smart chart se bohot acha samjme aaraha h
Started viewing your lecture today first time... I'm Fan I'm Fan
Sir aapke lectures hamesha hi best hote hai ...sb yaad aa jata h 😊🎉mai bhi next time comment krne aaungi ki mai CA ban gayi sir
sir chart to bohot badhiya hai, majja padi gayi😁😁
Salute to your efforts sir, despite being so busy you made this revision video completely conceptually understandable.. very very useful.. thank you so much ❤
1:29:18 DEP OF GOOD WILL
Can't find the notes... In telegram
Thankyou sooo much sir...for ur great efforts...means a lot to us ....🎉
Sir aapke baki revision videos kb ayenge. These videos are really helpful to revise entire syllabus..
Thank you so much for these lectures ...waiting for next lectures
Thankyou so much for these lectures sir! They are an absolute saviour! You make DT so easy to understand😊😊😊
Thank you sir and take care of your health too sir
Best lecture of PGBP till date thank you so much sir god bless you.
Also sir please share the PDF of this it will be very help full for quick revision.
Awesome lecture Sir...thank you so much
I was actually so scared of Dt and PGBP in particular, your smile here and then was like "only this much! Don't worry" Thank you! Thank you sir
Thank you sir for this detailed revision 🔥
sir bahut achi revision lecture hain for PGBP
Thank you sir... Waiting for more revision videos
15:15 sacchi chart to badiya tha sir..!!
2:59:26 Undervaluation/Over valuation of stock
Excellent Explanation god bless you sir
Sir in smart notes in which chapter tax audit and ethical compliances covered
It not found in index of the book
3:26:20 Sec 41(2) balancing charge ka logic sir....😮 I wasn't able to understand from CA inter sir.....thank you so much😢
Sir what about notes ? Telegram mai tho old notes hai!
kya chart banaya sir🤩 mind-blowing 🎉
thank you so much sir for these revision videos❤❤
Thanks for the time sir your lectures are most helpful
1:03:41- 43(1) actual cost
Sir time stamps add kar dijiye plzz😅
hi sir even i scored 57 in dt but couldnt clear but thank you so much for the revision video.
sir aapka chart aur pdane ka tarika dono hi bhut bdia hai......
bindass sirji
Sir chart su to zeev soro hugo😂
Chart ne PGBP ki chutney bana di (Momo hum exam hall me question ka bana denge). Desert me result me pass order kar lenge
#Sab kar lenge
Best Video for PGBP revision!
Thanks for taking time for us 🔥😊
highly recommended pgbp revision lecture 😀
Really awesome sir... You're super🔥👌
Chart was seriously outstanding
thank you sir for your efforts.
Best revision video ever sir
3:02:38 imp💚
Is there no tax audit when income is less than 44AE
Amazing session thanku
Watching for an interview thankyou sir
Best ever revision sir..
notes khana se milega...
Thankyou sir 🤗🙏
Thank you so much, sir. 😇
where can i get these class notes
Thank you so much 🙏❤️
Thank u so much sir
Where can i find his smart notes
Sir....ek baar SALARY aur HOUSE PROPERTY par bhi lecture lijiye naa please
Best revision of pgbp ..😊
Sir how to connect you.. please wana connect with you... Please help me a bit to guide
3:33:31 imp
No time stamps showing!
Pls if any have shared the link
The chart is awesome sir 🤩
Chart is damn Good
Amazing chart sir :)
Remaining videos?
Yash sir rocks🎉🎉🎉🎉🎉
thank u for this video sir
sir chart was awesome
full overviews
Thnku sir osum revision
Thank u sir..
Sir kindly pls PGBP ka Total Income wale questions from ur Question bank pls solve PGBP Total Income wid Questions from Q38 to 43 from ur Question bank
can i take this for ca inter?
I can't find this sheet