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Sir in exempt income chapter sec 10(11) & (12) PPF RPF AND SPF interest on employer contribution is exempted and interest on employee contribution was also exempt with condition then why the 15:35 interest on employer contribution is taxable???
4 years after expiry of Assessment year is written in Module. Same as 5 years from the end of PY in which option is exercised. Option exercised in PY will be assessed in AY .
15:40 sir aapney toh bola tha ki super annotation fund hoga tabhi 7.5 lakhs waali limit dekhni hai warna pura taxable hoga aur abh aap bol rahe hai ki sirf recognised provident fund aur national pension scheme ka aggregate more than 7.5 lakhs hoga toh taxable as perquisite hoga,, yeh thoda kam samajh aaya.
Vaha pe sir ne jo box banaya hai voh super annuation fund ka hai..toh usmein jo employer ne contribute kiya plus RPF and NPS mein employer ne jo contribute kiya .. teeno ka hi aggregate dekhna hai
Sir ASF mein agr amount 7.5 lac se exceed krti h toh vo amount taxable h its means usska interest bhi taxable hoga sir uss k liye module mein formula h vo smjh nhi aaya or aapne bhi explain nhi kiya plz sir explain this bcoz I m totally confused its so complicated TP= (PC/2)×R + (PC1+TP1)×R
Sir I have a doubt. Sir jih residual perquisites hai. Sir agr Employer, employee ko ghr ya immovable property gift kr detahai. Toh kya woh bhi residual perquisite mein aayenge. Sir please answer this doubt
there is a condition in the RPF that there is no excess of contribution of employer of 12 % of salary and if there is excess contribution by employer greater than 750000 it is taxable as perq and see the ill 10 of study material of chapter salary that employer contribution is 10 % of salary so my question is this that the why the amount contribute by employer is not exempt
Sir if we contribute amt in SAF in aggregate of provident fund and national pension scheme greater than 7.5lakh , then the whole amount is taxable as perquisite or we can take net effect ( i.e whole amt - 7.5lakh)
Sir in medical facilities in India it was said health insurance policy i.e medical insurance premium for employees paid or reimbursed by employer is not chargeable to tax? I am confused, please reply
32:49 sir ager exercise ke din price tha share ka 175 govt ne 5 saal ka tym diya tax pay krne ka pr 4 saal may share ki value 20rs bach gai sell kiya 20rs share mil rahe h toh paise kaise dunga paise he nhi h itne toh ......apne bola ki ye provision startup ke liye h pr max startup ka toh yahi haal hota h ki aise fail ho jati h co toh tub kaise krenge tax pay
The Direct Tax Series will be completed by Feb 2024 and GST lectures are already there and amendments for them will be uploaded soon, watch from here - th-cam.com/play/PLyY2ccCWylAozEb7wfWYjPAJjCiKoNRP4.html&si=69p7iwCx6MvpJH9i
Dear sir, What will be the case if, Employer Contribution toward RPF and NPS is more than their own ceiling limit, and the Aggregate of RPF, SAF and NPS is also more than 7,50,000. Say, Salary is 10,00,000 Employer Contribution: I). RPF = 2,00,000 II). SAF = 4,50,000 III). NPS = 1,50,000 Sir, How to compute Taxability in suc cases. If we look individually toward RPF and NPS then: a) 80000 of RPF is taxable; and b) 50000 of NPS is taxable And, on aggregate basis, Rs. 50,000 is taxable as value of perquisite. Sir please clarify. 🙏🙏🙏🙏🙏🙏 Thank you
Kindly download our app on your Smartphone from this link - bit.ly/StudyAtHome_App and then click on this link (mentioned in the description also) to get redirected to pdf notes- on-app.in/app/oc/218092/teddv Also, check out Printed Books - bit.ly/3OwBkfe
Sir please ho paye to dt ke lectures December end tak complete kardo sir please badme hamko gst bhi karna hai , February me complete karoge to bahot time lag jayega Baki sir i really appreciate your efforts, baki aapko zyada malum hai ke zyada kuch nahi bolunga bas suggestion hai ye mera🙏
Sir doesn't teach CA Final, but you can check classes for CA Final by other top faculties at the best prices at www.studyathome.org or call on 7776012345 regarding this.
Sir as per my knowledge this topic is not included in CMA inter syllabus only ESOP calculation under head PGBP is included. sir pls confirm this 😅 🙏......
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The summary of each perq. is so simplified that its so easy to understand and with examples it's perfect!
Glad you find the perquisite summaries easy to grasp with examples.
The level of depth in explanation is commendable sir !!
Thanks
The chart has made it crystal clear😃 15:11
Glad to know
Thank you very much sir 😊
You're welcome😊
THANK YOU SIR ,,, HATS OFF YOU FOR PROVIDING FREE LECTURES
Sir you way of teaching is awesome
Thanks
14:32 , sir you said if there is no SAF then limit of 7.5 is not applicable, but at 14:32 you made it taxable ......pls clr sir
sir k kehn ka mtlb hn us limit k upar taxable hn tongue slip hogya hoga
same doubt ..
Sir DT ke classes kab tak complete honge?
The DT series will be completed by February 2024.
Thank you sir for the class ❤
Watched till end.
Thankyou so much sir...for amazing lecture ❤️🙇🏻♀️
Most welcome!
Great lectures sir
Keep watching 🙌🏻
Sir your lectures are amazing
Thanks a ton! Keep Watching!
Sir in exempt income chapter sec 10(11) & (12) PPF RPF AND SPF interest on employer contribution is exempted and interest on employee contribution was also exempt with condition then why the 15:35 interest on employer contribution is taxable???
Congraluations Sir for hitting 400k Family ❤
Thank you so much!
Thank you sir ji❤
Most welcome
Thank You Sirrrrrrrr ❤🙌🏻
Most Welcome
AMAZING LECTURE SIR
Thank you! Keep watching!
Watched till the end 😊
Mast session tha sir❤
Thank you! 😊🙌
Thank you so much sir 😊😊
Welcome
tax on ESOP for start -ups : taxable in the year after the expiry of 48 months from the end of the relevant assessment year in ICAI module ?
Pls reply me???
4 years after expiry of Assessment year is written in Module.
Same as 5 years from the end of PY in which option is exercised.
Option exercised in PY will be assessed in AY .
1 Year of AY and 4 Years from end of AY = 5 years from end of PY in which option is exercised
Thank you so much sir for the wonderful lecture
You're welcome! Glad you liked it!
Great lecture sir.
Thanks a lot😊
Sir diagram Mai er contribution Mai rpf and nps exceeds 7.5lakh Kaise taxable hoga if there is no saf
15:40 sir aapney toh bola tha ki super annotation fund hoga tabhi 7.5 lakhs waali limit dekhni hai warna pura taxable hoga aur abh aap bol rahe hai ki sirf recognised provident fund aur national pension scheme ka aggregate more than 7.5 lakhs hoga toh taxable as perquisite hoga,, yeh thoda kam samajh aaya.
Vaha pe sir ne jo box banaya hai voh super annuation fund ka hai..toh usmein jo employer ne contribute kiya plus RPF and NPS mein employer ne jo contribute kiya .. teeno ka hi aggregate dekhna hai
@maitri0523 thank you so much 🙏
Ye baat muje bhi samaj nhi aayi thi
Best session sir 😊😊
Keep watching 🙌🏻
Very nice sir
Thanks
Watched till end ❤
I am happy that you liked it😊
Sir in case of SAF ,RPF and NPS milakr exceed krta hai 7.5 lac ki limit to taxable 7.5 lac se jitna exceed kr rha uska hoga ya full value ka ?
Thank you sir💕😊 for all your efforts
Always welcome!
Thank you sir ❤️
Most welcome!
Thanks sir 😭❤️❤️
6:01 sir 750000 is a per year limit? And 12% exemption for pf is per year?
12% is only for PF & 7,50,000 is for aggregate of 3 payments
Sir according to ICAI SM, interest on employers contribution .. amt > 9.5% p.a is taxable as salary?
Yes.
But aapne toh bataya nhi esa kuch is video mein
Very nice
Thank you!
May 25 k liye important chapter and topic share krye plz
Everything is important which are taught in lectures
Sir ASF mein agr amount 7.5 lac se exceed krti h toh vo amount taxable h its means usska interest bhi taxable hoga sir uss k liye module mein formula h vo smjh nhi aaya or aapne bhi explain nhi kiya plz sir explain this bcoz I m totally confused its so complicated TP= (PC/2)×R + (PC1+TP1)×R
Sir I have a doubt. Sir jih residual perquisites hai. Sir agr Employer, employee ko ghr ya immovable property gift kr detahai. Toh kya woh bhi residual perquisite mein aayenge. Sir please answer this doubt
Haa Aayega
there is a condition in the RPF that there is no excess of contribution of employer of 12 % of salary and
if there is excess contribution by employer greater than 750000 it is taxable as perq and
see the ill 10 of study material of chapter salary that employer contribution is 10 % of salary so my question is this that the why the amount contribute by employer is not exempt
Sir if we contribute amt in SAF in aggregate of provident fund and national pension scheme greater than 7.5lakh , then the whole amount is taxable as perquisite or we can take net effect ( i.e whole amt - 7.5lakh)
Good morning sir ❤❤❤❤❤
Good morning 😊
15:31
Sir is mai SAF + NPS + RPF ka contribution greater than 750,000/- hoga toh Taxable
Apne only RPF + NPS likha hai
I'm bit confused
The cup sir drawn was taken as SAF
Thanks a lot sir
Most welcome!😊
Sir in medical facilities in India it was said health insurance policy i.e medical insurance premium for employees paid or reimbursed by employer is not chargeable to tax? I am confused, please reply
Yes medical insurance premium is Exempted from tax.
Sir agar 7.5 lakh ya fir 12% of salary exemption mil gaya toh tax konse slab ka lagega
Thankyou sir 💗
You're welcome!
32:49 sir ager exercise ke din price tha share ka 175 govt ne 5 saal ka tym diya tax pay krne ka pr 4 saal may share ki value 20rs bach gai sell kiya 20rs share mil rahe h toh paise kaise dunga paise he nhi h itne toh ......apne bola ki ye provision startup ke liye h pr max startup ka toh yahi haal hota h ki aise fail ho jati h co toh tub kaise krenge tax pay
Still you have to pay the tax.
Sir salary chapter kab tak complete hoga?
It will get completed soon
Sir ye joo 750000 ki ceiling hey ye sirf ek saal ke liye hey ya hr saal 750000 ki ceiling milegi. Please reply
For every year.
WHAT IS THE TENTATIVE DATE OF COMPLETION FOR DIRECT TAXES? FROM WHEN WILL YOU START GST LECTURES FOR MAY/NOVEMBER 2024 EXAMS?
The Direct Tax Series will be completed by Feb 2024 and GST lectures are already there and amendments for them will be uploaded soon, watch from here - th-cam.com/play/PLyY2ccCWylAozEb7wfWYjPAJjCiKoNRP4.html&si=69p7iwCx6MvpJH9i
Dear sir,
What will be the case if,
Employer Contribution toward RPF and NPS is more than their own ceiling limit, and the Aggregate of RPF, SAF and NPS is also more than 7,50,000.
Say,
Salary is 10,00,000
Employer Contribution:
I). RPF = 2,00,000
II). SAF = 4,50,000
III). NPS = 1,50,000
Sir, How to compute Taxability in suc cases.
If we look individually toward RPF and NPS then:
a) 80000 of RPF is taxable; and
b) 50000 of NPS is taxable
And, on aggregate basis, Rs. 50,000 is taxable as value of perquisite.
Sir please clarify.
🙏🙏🙏🙏🙏🙏
Thank you
Dear sir, is this can't be a situation.
Please clarify this doubt sir.
Thank you so much for such fabulous lectures.
🙏🙏
If salary of an employee is 10 lakh
Employer contribution to RPF - 1.2 lakh
SAF - 5.8 lakh
NPS - 1.2 lakh
Then how much amount will be taxable ?
As agreegate amount exceeds 7.5 lakh but contribution to RPF and NPS is exempt upto 12% of salary
Still amount exceeding 7.5 lakh is taxable
WHICH BOOK TO USE WHILE WATCHING YOUR LECTURES? ANY MATERIAL FROM YOUR SIDE OR ICAI STUDY MATERIAL?
Kindly download our app on your Smartphone from this link - bit.ly/StudyAtHome_App and then click on this link (mentioned in the description also) to get redirected to pdf notes- on-app.in/app/oc/218092/teddv
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Sir please ho paye to dt ke lectures December end tak complete kardo sir please badme hamko gst bhi karna hai , February me complete karoge to bahot time lag jayega
Baki sir i really appreciate your efforts, baki aapko zyada malum hai ke zyada kuch nahi bolunga bas suggestion hai ye mera🙏
Feb is the deadline given by Sir but he is trying to complete it as soon as possible.
Sir ca final classes please start
Sir doesn't teach CA Final, but you can check classes for CA Final by other top faculties at the best prices at www.studyathome.org or call on 7776012345 regarding this.
Arm's length transaction ko na thoda aur deep me janana chahte hai to wo kaha se kar sakte hai sir
Not required!
Sir if we have doubt in question..then how we can connect with u regarding 😢😢
You can comment down your queries here in the comment section to get it sorted.
Sir as per my knowledge this topic is not included in CMA inter syllabus only ESOP calculation under head PGBP is included. sir pls confirm this 😅 🙏......
All the perquisites are there in your course.
Health insurance premiums is not taxable but Life insurance premiums is taxable…...?
Yes
For Whom are you asking?
Are you asking if the employer has paid premium for employee?
Cs executive new syllabus june 2024 gst ki playlist link share kr do sir pls
Watch here: th-cam.com/play/PLyY2ccCWylAozEb7wfWYjPAJjCiKoNRP4.html&si=iP6pPIEzcyRrNiBz
❤❤
😊🙌
Sir agar SALARY= 1000000
RPF= 200000
SAF= 400000
NPS= 400000
KITNA TAXABLE HOGA
Full taxable kyuki 750000 ka limit bhi cross ho raha hai aur RFS mei salary ka 10% ka bhi
❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤❤
😄🙌
🙏🙏🙏🙏🙏🙏🙏🙏
😊🙌
15:32 wow
👍
thanks a lot sir
Most welcome
Thank u sir
Welcome
Thank you sir 😊😊😊😊😊
Welcome
Thank you sir
Welcome