00:08 Super rapid revision of income from salaries 00:47 Understanding Taxation on Salaries 02:06 Understanding Salary Advance and Advance Against Salary 02:47 Taxability of Dearness Allowance 04:05 Tax implications of receiving gratuity during employment 04:41 Understanding Employee's Gratuity under Payment of Gratuity Act 06:17 Understanding changes in salary calculation 07:01 Understanding Dearness Allowance and its inclusion in salary 08:36 Calculating average salary with turnover commission 09:17 Pension Types Explained 10:39 Government employee's pension calculation 11:39 Understanding Total Pension Calculation 13:35 Understanding leave salary calculations in detail 14:18 Understanding Leave Encashment and Tax Implications 15:44 Understanding leave credit and average salary calculation 17:01 Understanding leave credit for salary calculation 19:15 Understanding taxability of allowances received in salary 20:06 Understanding Fixed Allowance in Salary 21:29 Education available at ₹1 per month 22:12 Discussion on hostel fees and related expenses 23:45 Salary distribution and benefits for handicapped employees 24:26 Understanding House Rent Allowance 25:47 Understanding actual spending and allowances 26:32 Understanding different types of allowances and their tax implications 27:45 Employer's contribution is not taxable 28:21 Recognized Provident Fund and tax implications 29:43 Understanding employee contribution and interest calculations 30:35 Understanding contributions and interest on retirement funds 32:02 Tax implications on retirement benefits. 32:39 Process of recognizing and transferring unrecognized provident fund 33:53 Employer contribution and interest on employees' contribution are taxable under salary 34:31 Regularly attend lectures for in-depth understanding 35:49 Understanding Voluntary Retirement Scheme in detail 36:38 Understanding Unapproved Superannuation Fund 37:53 Understanding compensation in cases of industrial dispute 38:41 Understanding Leave Travel Concession (LTC) 40:12 Comparing travel expenses for different classes of travel 40:54 Understanding transportation fare calculations in detail 42:33 Understanding child and attempt scenarios in CA exam 43:11 Maximum 2 children eligible for LTA benefit 44:55 Tax implications of medical treatment in India 45:34 Discussion on treatment expenses and tax deductions 46:52 Taxable medical allowance and insurance premium implications 47:36 Submission of documents to employer for employee benefits 49:07 Tax implications of taking a loan from an employer 49:50 Understanding the tax implications of loans above 20000 51:28 Tax implications on gifts above 5000 52:14 Tax exemption up to 5000, full amount taxable above 10000 53:35 Understanding depreciation and asset valuation 54:24 Depreciation calculation based on completed years 56:07 Depreciation calculation for tax 56:55 Importance of Rent-Free and Concessional Unfurnished Accommodation 58:23 Understanding the difference between the Law Waz Different AP and Law is Different from 19223 59:07 Changing population affects salary percentage 1:00:47 Meaning of Salary and Taxable Allowance 1:01:33 Advanced Salary Arrears and retirement benefits 1:02:56 Taxability of rent-free accommodation for 90 days 1:03:35 Understanding tax implications and amendments in salary structure 1:05:07 Impact of rent-free accommodation on salary increment 1:05:49 Impact of value of property on salary 1:07:32 Car facility is important for office and personal purposes 1:08:16 Employer responsibilities regarding transportation and accommodation 1:09:32 Understanding car usage for tax implications 1:10:14 Employer providing maintenance benefits 1:11:50 Taxability of Maintenance Amount based on CC 1:12:43 Managing expenses for personal and office use 1:14:17 Importance of education and facilities for employees' children 1:15:04 Telephone and mobile bills are always taxable 1:16:29 Understanding professional tax and standard deduction for professionals and business owners. 1:17:13 Benefits of Professional Tax 1:18:58 Salary increment process explained 1:19:57 Understanding salary calculation and entertainment allowance 1:21:42 Understanding the concept of Sweat Equity shares 1:22:32 Understanding tax implications of sweat equity shares 1:24:07 Tax implications of exercising equity shares 1:25:01 Sweat Equity Specific 1:26:44 Understanding tax implications in different financial years 1:27:35 Understanding payment deadlines for employees and the government 1:29:17 Identification concept and interest aggregation explained 1:29:56 Understanding contribution identification for salaries above one lakh 1:31:56 Understanding closing balance and interest calculation 1:32:46 Calculating interest on funds and investments 1:35:10 Understanding and applying the current year's rate is important. 1:35:51 Explanation of opening balance in EPF. 1:37:58 Understanding employer's contribution and financial year 1:38:59 Calculation of interest rate at 9.13% 1:41:30 Calculation of interest and closing balance 1:42:46 Revising income from salaries
thankyouuu soo muchh sirr.....these super revisionss have helped recalll everything along with concept clarity at its peakkkk!!!cant thankyou enough sirrr🔥🔥
truely thank you so much sir .. best ever revsion sir, some concepts which were really confusing were cleared, it very helpfull for self studying students, best revision session sir thank you... sir please make amendments session for jan 2025 attempt also sir
Thankyou so much brother... From south india kerala.... Ur lectures are sooo good FREE & QUALITY10B%🔥🔥🔥 AGAIN THANKYOU SO MUCH FOR DEDICATING UR TIME FOR US🔥🤝🔥
HRA (house rent allowance) H :- House situated (MC50)/40 of BCD *MC= metro cities(MCDK) *BCD= basic +commissio(T) +dearness allowance( in T) R :- Rent paid ( 10% of *BCD) * to remember 10% (50-40=10) A :- Actual amount received *Normally use this *BCD in everywhere except perquisites or avg 10m *BCD/10 when it's really helpful then share
Before watching this video i had about 20%knowledge about this chapter and now i can say that im 99%confident to attemp this question in exams.. thank you......
Sir please clarify this doubt sir : In case of RPF, Employer's contribution is exempt upto 12% of Salary. But in ASAF, there is a provision stating if aggregate of Employer's contribution to RPF, NPS and ASAF in excess of 7.5 lakhs is a perquisite and is taxable. So, now in case of RPF should the exempt be 12% of salary or upto 7.5 lakhs ?? How to read both these provisions together???
Can anyone plzz clear my doubt ? In salary Earlier professional tax or u say employment tax 100% of amount paid was allowed as deduction u/s16 Isme koi amendment aya hai kya ??? Plzz clarify
Bhiyya,,pr ek doubt hai rfac wala point,,ek faculty ne kaha thaa ki aap log ammended provision ke hisaab se problem solve kr do aur neeche note de dena ke problem ammendment k according ki hai ,
@@sakshamjain1852 matlab RFA for pvt employees where employer owns the house Population beyond 40lakhs :10% B/w 15-40 lakhs 7.5% Upto 15l lakhs 5 % of salary For whole year
00:08 Super rapid revision of income from salaries
00:47 Understanding Taxation on Salaries
02:06 Understanding Salary Advance and Advance Against Salary
02:47 Taxability of Dearness Allowance
04:05 Tax implications of receiving gratuity during employment
04:41 Understanding Employee's Gratuity under Payment of Gratuity Act
06:17 Understanding changes in salary calculation
07:01 Understanding Dearness Allowance and its inclusion in salary
08:36 Calculating average salary with turnover commission
09:17 Pension Types Explained
10:39 Government employee's pension calculation
11:39 Understanding Total Pension Calculation
13:35 Understanding leave salary calculations in detail
14:18 Understanding Leave Encashment and Tax Implications
15:44 Understanding leave credit and average salary calculation
17:01 Understanding leave credit for salary calculation
19:15 Understanding taxability of allowances received in salary
20:06 Understanding Fixed Allowance in Salary
21:29 Education available at ₹1 per month
22:12 Discussion on hostel fees and related expenses
23:45 Salary distribution and benefits for handicapped employees
24:26 Understanding House Rent Allowance
25:47 Understanding actual spending and allowances
26:32 Understanding different types of allowances and their tax implications
27:45 Employer's contribution is not taxable
28:21 Recognized Provident Fund and tax implications
29:43 Understanding employee contribution and interest calculations
30:35 Understanding contributions and interest on retirement funds
32:02 Tax implications on retirement benefits.
32:39 Process of recognizing and transferring unrecognized provident fund
33:53 Employer contribution and interest on employees' contribution are taxable under salary
34:31 Regularly attend lectures for in-depth understanding
35:49 Understanding Voluntary Retirement Scheme in detail
36:38 Understanding Unapproved Superannuation Fund
37:53 Understanding compensation in cases of industrial dispute
38:41 Understanding Leave Travel Concession (LTC)
40:12 Comparing travel expenses for different classes of travel
40:54 Understanding transportation fare calculations in detail
42:33 Understanding child and attempt scenarios in CA exam
43:11 Maximum 2 children eligible for LTA benefit
44:55 Tax implications of medical treatment in India
45:34 Discussion on treatment expenses and tax deductions
46:52 Taxable medical allowance and insurance premium implications
47:36 Submission of documents to employer for employee benefits
49:07 Tax implications of taking a loan from an employer
49:50 Understanding the tax implications of loans above 20000
51:28 Tax implications on gifts above 5000
52:14 Tax exemption up to 5000, full amount taxable above 10000
53:35 Understanding depreciation and asset valuation
54:24 Depreciation calculation based on completed years
56:07 Depreciation calculation for tax
56:55 Importance of Rent-Free and Concessional Unfurnished Accommodation
58:23 Understanding the difference between the Law Waz Different AP and Law is Different from 19223
59:07 Changing population affects salary percentage
1:00:47 Meaning of Salary and Taxable Allowance
1:01:33 Advanced Salary Arrears and retirement benefits
1:02:56 Taxability of rent-free accommodation for 90 days
1:03:35 Understanding tax implications and amendments in salary structure
1:05:07 Impact of rent-free accommodation on salary increment
1:05:49 Impact of value of property on salary
1:07:32 Car facility is important for office and personal purposes
1:08:16 Employer responsibilities regarding transportation and accommodation
1:09:32 Understanding car usage for tax implications
1:10:14 Employer providing maintenance benefits
1:11:50 Taxability of Maintenance Amount based on CC
1:12:43 Managing expenses for personal and office use
1:14:17 Importance of education and facilities for employees' children
1:15:04 Telephone and mobile bills are always taxable
1:16:29 Understanding professional tax and standard deduction for professionals and business owners.
1:17:13 Benefits of Professional Tax
1:18:58 Salary increment process explained
1:19:57 Understanding salary calculation and entertainment allowance
1:21:42 Understanding the concept of Sweat Equity shares
1:22:32 Understanding tax implications of sweat equity shares
1:24:07 Tax implications of exercising equity shares
1:25:01 Sweat Equity Specific
1:26:44 Understanding tax implications in different financial years
1:27:35 Understanding payment deadlines for employees and the government
1:29:17 Identification concept and interest aggregation explained
1:29:56 Understanding contribution identification for salaries above one lakh
1:31:56 Understanding closing balance and interest calculation
1:32:46 Calculating interest on funds and investments
1:35:10 Understanding and applying the current year's rate is important.
1:35:51 Explanation of opening balance in EPF.
1:37:58 Understanding employer's contribution and financial year
1:38:59 Calculation of interest rate at 9.13%
1:41:30 Calculation of interest and closing balance
1:42:46 Revising income from salaries
Baba👑
@@priyanshujain9129chat GPT🤣
🥺🥺thank you sooo much
@@adityavyas12345 chatgpt works for this?
Sirrrr😭😭😭😭💘💘💘thank youuuuuu sooooo muchhhhhhhh
Thank you sir. Its so easy to remember after watching the video.
1:35:56 Interest calculation for super 75 (Self Prps) ()
1:28:00 Annual accretion of interest
absolute gold! too good sir thank you so much 🙌🏻
Really Helpful.
Thanks for your efforts 🙇🏻♂️
Sir mazaaa aa gyaaa. Thank you so much 😄
Thank you so much sir , your efforts made this chapter seems so easyyyy
Thank you so much bhaiya this playlist is really use full bhai....thank you thank you ❤❤❤❤❤❤❤
Revised through video next level 👌
#CA INTER JAN25
1:21:17 Sweat equity share
1:27:59 Annual Accretion of Interest (NPS u/s 80 ccd(1), RPF, ASAF)
thankyouuu soo muchh sirr.....these super revisionss have helped recalll everything along with concept clarity at its peakkkk!!!cant thankyou enough sirrr🔥🔥
Thankful to you sir really helpful for Jan 25
Thank you for the mehnattttt you do sir😊
very well and detailed revision
maza aa gya
and memory technique is awesome
thank you so much brother , you are so underrated yet such a good teacher .. love from Kolkata
I regret why I joined coaching class 🥲 while these kind of free lectures are available at finger tip
Thank u so much Sir 😊
First time i got this chapter fully without any. Doubts. ❤❤❤
truely thank you so much sir .. best ever revsion sir, some concepts which were really confusing were cleared, it very helpfull for self studying students, best revision session sir thank you... sir please make amendments session for jan 2025 attempt also sir
So grateful sir best technique for learning 😊😊
1:28:12 int accreation & problem
Amit Sir deserves his own Empire 🗿👑
Thankyou so much brother... From south india kerala....
Ur lectures are sooo good FREE & QUALITY10B%🔥🔥🔥
AGAIN THANKYOU SO MUCH FOR DEDICATING UR TIME FOR US🔥🤝🔥
Thank you soo much sir!!! Great lecture ❤❤
1:29:05 prblm start 17(2)viia int on annual accretion
1:22:00 ESOP, SWEAT EQUITY share
Best lecture on yt ..
1:28:00 accretion of interest
interest ka calculation jabar dast thi sir........thank u for that....ye calculation hard thi but apne easy kar diya❤❤
Sir u r the best ❤ thanku so much
HRA (house rent allowance)
H :- House situated (MC50)/40 of BCD *MC= metro cities(MCDK) *BCD= basic +commissio(T) +dearness allowance( in T)
R :- Rent paid ( 10% of *BCD) * to remember 10% (50-40=10)
A :- Actual amount received
*Normally use this *BCD in everywhere except perquisites or avg 10m *BCD/10
when it's really helpful then share
THANK YOU
thank you for such detailed revision. sir gst ka one shot bana dete
thank you so much sirrrrr for this amazing lecture😁😁😍
Bestest of the best 💖
tq so much sir i can solve any question of this chapter sir you had helped me a lot in this tq so much sir once again
Before watching this video i had about 20%knowledge about this chapter and now i can say that im 99%confident to attemp this question in exams.. thank you......
Thank you so much ❤
Trick 🌟
Any where you see average salary.
There must be full 12 month considered for completed year 😮
Thank you sir❤
AMAZING
I'll surely get exemption in tax in this attempt ❤.
Thank u sir for all your efforts 🙏🏻.
Not it's our turn to do efforts and make it true 😊.
V good revision thank u sir
thnku so much 🥺🥺
Thank you sir for such an amazing lecture..... Just a request to keep mic near you so your voice can be more clear and loud
Are sir ek he dil h kitne bar jeetoge ❤❤
Sir, win hearts of every students....
And sir is THE MASTERPIECE
GOAT
Memory technique was amazing ❤❤❤❤😂😂😂 ab nh bhulenge
Thank you sir aapne sun liya ab mera wada h aapse is baar taxation mein exemption lekar aaunga
Good work bro
Sir please clarify this doubt sir : In case of RPF, Employer's contribution is exempt upto 12% of Salary. But in ASAF, there is a provision stating if aggregate of Employer's contribution to RPF, NPS and ASAF in excess of 7.5 lakhs is a perquisite and is taxable. So, now in case of RPF should the exempt be 12% of salary or upto 7.5 lakhs ?? How to read both these provisions together???
Lots of love sir ❤
Sir aise hi gst ke important chapters upload kar dijiye if possible
Hope you see my comment😊
Thanks sir 😁
I’m watching this before 3days of exam 😀💔
Thank you so much sir aapki wajeh se sb dar khatm ho jata hai and ham apna 💯 % de rhe hai Bs karma dekhna 👀 hai Abi hamara
@@MP_G. 😂 are bhai
@@MP_G. md_yakib_sheikh
Will this playlist be enough for jan 2025 ?
Sir tax ke mcq bhi provide krdo gst ki trh , thankyou maska chaska❤
21:00
34:25
36:58
51:33
53:23
Very effective
Can anyone plzz clear my doubt ?
In salary
Earlier professional tax or u say employment tax
100% of amount paid was allowed as deduction u/s16
Isme koi amendment aya hai kya ??? Plzz clarify
sir jan walo ke liye konsa tax slab applicable hoga 3l-6l,6l-9l OR 3l-7l , 7l-10l
Bhiyya,,pr ek doubt hai rfac wala point,,ek faculty ne kaha thaa ki aap log ammended provision ke hisaab se problem solve kr do aur neeche note de dena ke problem ammendment k according ki hai
,
Last time ke RTP mein institute alag alag kiya tha isiliye meine aisa dikhaya :)
Is it applicable for may 2025?
Sir rapider k sath QB bhi milegi? purchase krne prr?
sir salary questions for jan 25 CA inter sir
💌🙌🙌
Nice video
Can I get these chart notes pdf anywhere?
DA(T) means total of dearness allowance not the forming part ??
Dearness Allowance forming Part of.....DA(in Term) = DA(T){in short form}
Is this for b com semester 5 exams in December du sol?
Sir Baaki chapters ke revision videos aayenge kya?
Sir deduction and returns please.
Notes nhi hai vaiya
Bunty blind👍dil jeet lia bhai
Can I see this video if I am studying 1st time?
Yess.. just write when you study for better understanding
Write revise 3 x times on your own.. u should be good to go
1:05:45 Dard Hai 😢 💯
Sir ek bar RFA statutory update for September 24 dekho
Us me 5 or 7 months ka bifurcation nahi kra hai
Bhai mtlb
@@sakshamjain1852 matlab RFA for pvt employees where employer owns the house
Population beyond 40lakhs :10%
B/w 15-40 lakhs 7.5%
Upto 15l lakhs 5 % of salary
For whole year
@@Shdhsjsjsjsjsj2k thankss bhai merko isme hi confusion tha ki kiss method se karna hai
57:00
Super
Sir i want purchase ur question bank so sir please can u tell upto which attempt all questions are compiled?
Till May 24 I think
32:57 brothers 😬 uhhhh
Where can I find this notes can anybody tell me please
Link given in description.
Sir mujhe notes kha se milenge ye
Is sir cover everything??? Can i study from here if i never study this chapter before??
yes everything is covered here, but u shld also practice questions for the same
@lofiradio4565 thanks
Pdf notes of ifos & salary
Hyy..did you get the notes?
Can we see this for preperation for jan 25
Yes you can
Can I watch this if I have not started/understood chp before?
Pagal hai?
😂 kya mast bola @@shreyadas1463
Kya CMA inter wale dekh sakte h yeh
Haan
1:00:51
Is this applicable for jan 25?
Hey can anyone tell me ki ye bcom ke liye bhi pad skte hai
Yeh toh ca/cs/cma ke liya hai aur bhot detailed hai
800 like ❤
28:21
Thanks alot sir
Love From 576257 ❤
Thank you sir for your valuable efforts 🙏
Thank you 👍
Thank you sir
sir notes kha se milenge iske
sir thank uu very much