1:00 1) Residential Status 2:00 A. Individual 15:44 B. HUF 16:35 C. Firm/AOP/ BOI/Local Authority 17:05 D. Company (Important) POEM 32:45 2) Scope of Total Income 43:00 3) Income deemed to accrue or arise in India Sec 9 44:13 (i) Important 1:15:25 (ii) to (iv) 1:18:34 (v) Interest 1:22:28 (vi) Royalty 1:27:10 (vii) FTS 1:29:32 Exempt Income of Non Resident 1:36:18 4) Presumptive Taxation for NR 1:50:02 5) Head office Exp. of NR Sec 44C 1:58:54 Capital Gain in case of NR 2:01:56 6) First proviso to sec 48 imp 2:11:11 7) Special Provision for NRI XIIA 2:23:46 Special rates for NR or Foreign Co 2:25:31 8) 115A & 44DA 2:40:15 9) 115AD (FII) 2:45:22 10) NR Sportsman sec 115BBA (imp) 2:56:00 Page 2.21 of Capital Gain 2:59:05 11) MAT on Foreign Co & Miscellaneous 3:05:54 Important Marking
Every teacher are good...but u know the exact requirement of ICAI and students on exam days... Appreciate ur work on drafting of notes, Linking & sequences of concepts.❤
sec:9 43:00 business connection 48:00 vodafone case 58:00 9(i)(ii) 1:15:27 9(i)(v) interest 1:18:47 9(i)(vi)(vii) Royalty FTS 1:22:31 9(i)(viii) gift 1:27:46 exempt income for NR 1:29:43 sec 44B shipping bus 1:36:50 sec 172 occasional 1:40:12 sec 44BBA aircraft bus 1:46:21 44BB pl & m/c 1:47:49 head office 1:50:24 CG of NR 1:58:54 CH XII A 2:11:45 115A INT DIV 2:25:32 115A royalty & fts 2:35:34 115AD FII 2:40:18 115BBA 2:45:24
hey if i watch only watch revision videos for DT & try to solve QB on my own, is that possible? I have not taken any classes for DT & have to do it for the first time. Please any suggestions would be really appreciated !
I feared about DT after seeing Banwar barona sir concept book.......How can we revise in day before all these!! so with my friends suggestion i had ordered your books and started solving QB after studying concept book, now for me DT was like cake walk........!! Thank you Atul Sir!! Most of CA students who were following will remember you for life time!! Most of us firstly dont know how to read. for those who were like your books and classes were the solution. Lots of love from south india.
Important note FOR SELF: 1) 17:35 tax rate of company 2) 1:32:00 NR Exempt income 3) 1:47:00 PTS (44BBB) 4) 1:53:00 Head office exp of PE 5) 1:59:00 CG of NR (bonds point) 6) 2:09:35 - 2:11:09 proviso to 48 & 112A 7) 2:16:00 NRI 2:22:59 8) 2:56:30
@piyalibhattacharya2153 even if you do limited syllabus just be super duper confident in that. i only studied 70% of syllabus in DT and IDT but i scored 50 and 60 respectively:)
2:17:09 chapter -XII -A Shares of Indian company is a forex asset. Then LTCG taxable at the rate 10% here. What if these shares are Listed shares. Then what will prevail ? As because section 112A also applicable and assesee already opted this Chapter -XII-A Kya apply hoga ?? Section 112A k hisab se 1 lakh Tak exempt and then taxable????? Ya fir seedha 10% ?
Chap XII-A is optional so it is upto choice of assessee which is more beneficial and in LTCG Case, assess will always choose 112A as there is double benefit, 1 is indexation benefit and 2nd is upto 1 lakh benefit but from questions point of view they will give a hint on what to chose whether 112A or Chat XII-A
I love you sir ..... Kya padaya he aapne. NR taxation pura mind me chap gya .....or appke format se rates bhi easily yaad ho gaai.....saare questions bn gya ek baar me BB sir ke complier ke...... thankyou Sir.
hey if i watch only watch revision videos for DT & try to solve QB on my own, is that possible? I have not taken any classes for DT & have to do it for the first time. Please any suggestions would be really appreciated !
Will there be a revision video for other topics such as- fundamentals of BEPS, Application & interpretation of tax treaties ,overview of model tax convention, latest devlopment in international taxation, tax Audit & ethical compliance, Tax planning, tax avoidence & tax evasion ??
Is this video relavent for may 2024 ? , because for tax on intrest from IFSC by way of RDB, bonds , i couldn't see the 4% before 30.6.23 and 9% if after 1.7.23 in the book. Please clarify this
Tax rate on dividend income from business trust for NR/FC is 10% right? But it is not covered u/s 115A. Only Interest income is covered i.e at 5%. Section 194LBA. Kindly clarify
Radhey Radhey Bhaiya Sorry bahot lame cheez puch rha hu but please btaiye ki agar section number nahi likhenge to marks cutt hote hai kya? because muje concepts pure pata hai but sections galat na likh du pls help
If a person goes outside India for employment purpose, then in that CFY we will consider him as resident only if stay in India > 182 days. Does the same condition apply for next year too, or shall the residential status be determined as per the normal provisions in the next year?
Sir if we apply DTAA rate instead of 115A rate for Royalty because the former is more beneficial, do we also have to apply surcharge and cess on such DTAA rate?
1:00 1) Residential Status
2:00 A. Individual
15:44 B. HUF
16:35 C. Firm/AOP/ BOI/Local Authority
17:05 D. Company (Important) POEM
32:45 2) Scope of Total Income
43:00 3) Income deemed to accrue
or arise in India Sec 9
44:13 (i) Important
1:15:25 (ii) to (iv)
1:18:34 (v) Interest
1:22:28 (vi) Royalty
1:27:10 (vii) FTS
1:29:32 Exempt Income of Non Resident
1:36:18 4) Presumptive Taxation for NR
1:50:02 5) Head office Exp. of NR Sec 44C
1:58:54 Capital Gain in case of NR
2:01:56 6) First proviso to sec 48 imp
2:11:11 7) Special Provision for NRI XIIA
2:23:46 Special rates for NR or Foreign Co
2:25:31 8) 115A & 44DA
2:40:15 9) 115AD (FII)
2:45:22 10) NR Sportsman sec 115BBA (imp)
2:56:00 Page 2.21 of Capital Gain
2:59:05 11) MAT on Foreign Co & Miscellaneous
3:05:54 Important Marking
Thanks 🎉
Thank you yaar❤
thanks a lot
Thank you so much brother
Every teacher are good...but u know the exact requirement of ICAI and students on exam days...
Appreciate ur work on drafting of notes, Linking & sequences of concepts.❤
sec:9 43:00
business connection 48:00
vodafone case 58:00
9(i)(ii) 1:15:27
9(i)(v) interest 1:18:47
9(i)(vi)(vii) Royalty FTS 1:22:31
9(i)(viii) gift 1:27:46
exempt income for NR 1:29:43
sec 44B shipping bus 1:36:50
sec 172 occasional 1:40:12
sec 44BBA aircraft bus 1:46:21
44BB pl & m/c 1:47:49
head office 1:50:24
CG of NR 1:58:54
CH XII A 2:11:45
115A INT DIV 2:25:32
115A royalty & fts 2:35:34
115AD FII 2:40:18
115BBA 2:45:24
AIR1 Brothers (hamare guruji) are rare talent. Jo log sir se padh pao zaroor padho, ese teachers aur milna mushkil hai
I am watching for interview. I qualified CA in may 23 by only watching revision video and hand written notes of Atul guru ji.
Kya baat h bhai mujhe bhi guide Karo, 40 lana h in any case.
hey if i watch only watch revision videos for DT & try to solve QB on my own, is that possible? I have not taken any classes for DT & have to do it for the first time. Please any suggestions would be really appreciated !
@@ankitamainghi3956 Yes Ive been doing it and its working out for me, the faculty is amazinggggggg
I feared about DT after seeing Banwar barona sir concept book.......How can we revise in day before all these!! so with my friends suggestion i had ordered your books and started solving QB after studying concept book, now for me DT was like cake walk........!! Thank you Atul Sir!! Most of CA students who were following will remember you for life time!! Most of us firstly dont know how to read. for those who were like your books and classes were the solution. Lots of love from south india.
@@extraordinaryme6442Toh marr hi jaata
Hi Bro have you solved bb sirs question bank or purchased Atul sir Question bank ?
@@nalinavsharma3375 congratulations
Radhe Radhe ❤🙏❤
Nahi bhai i agree atul sirs book is compactor than compact
Important note FOR SELF:
1) 17:35 tax rate of company
2) 1:32:00 NR Exempt income
3) 1:47:00 PTS (44BBB)
4) 1:53:00 Head office exp of PE
5) 1:59:00 CG of NR (bonds point)
6) 2:09:35 - 2:11:09 proviso to 48 & 112A
7) 2:16:00 NRI 2:22:59
8) 2:56:30
Wow...thank u so much sir...I was just revising NR taxation and saw your notification❤❤
17:35 company tax rate
32:52 Scope of total income
58:00 Vodafone case
Sir Please upload tax audit/GAAR/BLACK money/advance ruling/E.levy...and remaining chapter as soon as possible.🙏🙌
Radhe Radhe. Thank you so much Sir 😊
Radhe Radhhe
Thanks for your lectures sir
Thank you for explaining every provision with examples ! I appreciate your efforts.
cleared group 2 because of you and surendra sir, in last year. ❤❤❤❤ coming back here just to feel the nostalgia
Can you please share the tips?
@piyalibhattacharya2153 even if you do limited syllabus just be super duper confident in that. i only studied 70% of syllabus in DT and IDT but i scored 50 and 60 respectively:)
Amazing revision sir.. very thorough with conceptual clarity and linking with related provisions. Thankyou 🙏
important topics-
Poem
Sec 9 (v,vi,vii)
44B/BBA
44C
First proviso to sec 48
XII A NRI
Special tax rates (115A, AD, BBA)
So amazing, so in depth, such a great conceptual clarity. Just Wow Sir. 👌👌👌👌👌👌👌👌👌You are the best😊😊Thank You so much Sir.
115BBA MAI ROI NHI BHARNI AGAR BAS 115BBA VALI INCOME HE TO AND TDS HAVE BEEN DEDUCTED, AGAR RETURN NHI BHAREGA VO TO TDS KA CREDIT KESE LE PAEGA???
Atul sir one and only dt king❤
Radhe radhe sir....sir jaise aapki classes dekh k ca final ho gaya be vaise he aaj ka interview ho jaye clear sb 🥹♥️
2:29:44 115A. Int 30/6 clar
2:41:27 115Ad Int 30/6 clar
2:43:08 FII Co surch rate
18:46 Determination of POEM
18:58 Active Business Outside India (ABOI)
Thank you so much, sir. I got much more clarity than before.
115BBA MAI ROI NHI BHARNI AGAR BAS 115BBA VALI INCOME HE TO AND TDS HAVE BEEN DEDUCTED, AGAR RETURN NHI BHAREGA VO TO TDS KA CREDIT KESE LE PAEGA???
Radhe radhe
Hare krishna
Thank you sir!! Loved this revision video!! was very detailed with examples.. looking forward for the same for other chapters..🙏🙏
115BBA MAI ROI NHI BHARNI AGAR BAS 115BBA VALI INCOME HE TO AND TDS HAVE BEEN DEDUCTED, AGAR RETURN NHI BHAREGA VO TO TDS KA CREDIT KESE LE PAEGA???
RADHE RADHE😇
Radhe Radhe
Jai shree Ram 🙏
Radhe Radhe ❣
Radhe Radhe Sir🙏
Sir aapka lecture bohot mast haii…… aise hi chalta raha toh ICAI Ka pass rate badhna hi hai!!
2:17:09 chapter -XII -A
Shares of Indian company is a forex asset.
Then LTCG taxable at the rate 10% here.
What if these shares are Listed shares.
Then what will prevail ? As because section 112A also applicable and assesee already opted this Chapter -XII-A
Kya apply hoga ??
Section 112A k hisab se 1 lakh Tak exempt and then taxable?????
Ya fir seedha 10% ?
Nhi 1lac wala nhi milta I think soo
Coz mena ek question dekha tha u book m usma 1lac k benefit nhi tha but please check one I'm not sure about this
+1
Chap XII-A is optional so it is upto choice of assessee which is more beneficial and in LTCG Case, assess will always choose 112A as there is double benefit, 1 is indexation benefit and 2nd is upto 1 lakh benefit but from questions point of view they will give a hint on what to chose whether 112A or Chat XII-A
I love you sir ..... Kya padaya he aapne. NR taxation pura mind me chap gya .....or appke format se rates bhi easily yaad ho gaai.....saare questions bn gya ek baar me BB sir ke complier ke...... thankyou Sir.
hey if i watch only watch revision videos for DT & try to solve QB on my own, is that possible? I have not taken any classes for DT & have to do it for the first time. Please any suggestions would be really appreciated !
@@ankitamainghi3956yes it would be Suffficient
Radhe Radhe!
Thank you so much sir ❤
Thank you so much sir......Kindly upload for all chapters quickly.....thank you
Thankyou so much sir😊 very helpful video . God bless uh
Will there be a revision video for other topics such as- fundamentals of BEPS, Application & interpretation of tax treaties ,overview of model tax convention, latest devlopment in international taxation, tax Audit & ethical compliance, Tax planning, tax avoidence & tax evasion ??
Equalization levy bhi toh nahi h
@@sakshiraturi005 i think equilization levy kisi toh lecture me sir ne cover kiya hai
@@pranavsinkar1648 pls tell me kis lecture mai cze mujhe mil nahi Raha h
How can be someone soooo good😇 Million of thanks sir🙏🙏
Radhe radhe..
One of the best videos about this topic.. Thank you sir
👍 for your passion
No doubt Atul DT makes the subject easierr
Radhe Radhe sir
Aap bhagwan ho hum CA students ke liye
Best lecture ever ❤
Thank You Sir !
Important points 17:36
Atul Ji! Are these new series of revision videos for may 2024 attempt? Or can we see nov 2023 revision videos for may 2024 attempt? pls boliye Sir
Yes, this video's are applicable for may2024
section 115 A 2:25:30
Super se bhi upar
Sir Could you provide dt and idt lectures in english for may 2024 attempt
Thank you for this help😊
115BBA MAI ROI NHI BHARNI AGAR BAS 115BBA VALI INCOME HE TO AND TDS HAVE BEEN DEDUCTED, AGAR RETURN NHI BHAREGA VO TO TDS KA CREDIT KESE LE PAEGA???
Radhe radhe Sir.
As per ICAI module IFSC ke case mein 4%/9% rates applicable hai, but apne exempt bataya hai? Can you clarify?
For Non IFSC unit loan agreement or rupee denominated bonds made on or after 1/7/2023 is exempt.
But for IFSC it's 9% TDS.
Same doubt
Unit located in IFSC= exempt
Security listed in IFSC stock exchange= taxable 4%(upto 30.6.23) otherwise 9%
Thanks a lot sir for your efforts ❤
maalik dhaga khol diye aap NR taxation ka
Mahol jabardast shandaar🎉
1:37 44B
Initially Aboi
Chp 12A 02:11:00
THANK YOU SO MUCH SIR🙏🙏😇😇
2:23:22 Special Tax Rate for NR
very usefull revision lecture
Thank u sir radhe radhe
44:13 9(1) Business connection - IMP
Is this video relavent for may 2024 ? , because for tax on intrest from IFSC by way of RDB, bonds , i couldn't see the 4% before 30.6.23 and 9% if after 1.7.23 in the book.
Please clarify this
special tax rates for nr/f co. 2:23:29
business connection 45:30
Day-4 & 5/12 Radhe Radhe❤
Thank you Sir 🙏
sir best lecture for nr taxation..❤❤ sir iska naam revision video se change krke fastrack lecture krdo🤣🤣
I Love You, Guruji
radhe radhe atul sir.
vitamin c" lijiyega lagta h common cold hogaya apko
Radhe Radhe 🙏
Best Revision video for NR taxation
Agreed!
business connection 45:22
dear sir, is this a sample lecture video or you are going to upload new revision videos ??
This is the main revision video of the entire NR taxation chapter. Not a sample.
You are best
3:05:55 Most important topics
2:30:00 interest rate tax rate confusion 😊
Start 1:04
44B shipping - 1:36:20
Tax rate on dividend income from business trust for NR/FC is 10% right? But it is not covered u/s 115A. Only Interest income is covered i.e at 5%. Section 194LBA. Kindly clarify
rahdey radhey , Bestttttttt
Thanku
Big fan bhaiya ❤
Sir in question 43 why is TDS paid toward royalty not deducted at the end after computation of tax liability?
Radhey Radhey Bhaiya Sorry bahot lame cheez puch rha hu but please btaiye ki agar section number nahi likhenge to marks cutt hote hai kya? because muje concepts pure pata hai but sections galat na likh du pls help
Ni hote
Radhe Radhe
When will you release Notes and question bank for may 24
is the notes available to download of this chapter
Vodafone case well explained
RNOR rationale 40:40
Best revision
1:59:01 tomorrow to complete from here
Agr ch12A m 112A hua h on shares of indian company listed shares toh wha pe 100000 wali deduction milegi ky
Yes
Jai Shree Ram
If a person goes outside India for employment purpose, then in that CFY we will consider him as resident only if stay in India > 182 days. Does the same condition apply for next year too, or shall the residential status be determined as per the normal provisions in the next year?
Same provision I think
1:57:28 Adat se majboor😂😂
Sir , please please pehle international taxation upload kr dijiye na
Sir when will upload all revision lectures for may24.?
Sir when concept book will be available for MAY 2024???
Qs cover kiye hai kya is video mein ?
Sir if we apply DTAA rate instead of 115A rate for Royalty because the former is more beneficial, do we also have to apply surcharge and cess on such DTAA rate?
No
Is this video relevant for may 2024?….