DT Revision| PGBP Chart Revision | CA & CMA Inter Dec 24 & Jan 25
ฝัง
- เผยแพร่เมื่อ 8 ก.พ. 2025
- Chart Buy Link: ekatvampublica...
☎ 𝐒𝐚𝐥𝐞𝐬: 8530166222 | 8956784251 | 8956784252 | 8956784253 | 8530266222 | 8530366222
☎ 𝐒𝐮𝐩𝐩𝐨𝐫𝐭: 8956784254 | 8956784255 | 8956784256 | 9422956058 | 7020959041
-----------------------------------------------------------------------------------------------------
Follow Us On:
✅ Instagram: www.instagram....
✅ LinkedIn: / cavijaysarda
✅ Telegram: t.me/cavijaysarda
✅ Treads: www.threads.ne...
✅ X (Twitter): / cavijaysarda
-----------------------------------------------------------------------------------------------------
#cainter #icainewscheme #cavijaysarda #icai #cainter #caclasses #incometax
-----------------------------------------------------------------------------------------------------
📣 Stay connected, stay informed, and keep learning. We're here to support your educational journey. If you found this video helpful, please give it a thumbs up and share it with your friends.
-----------------------------------------------------------------------------------------------------
🙏 Thank you for being part of our learning community. Your feedback and suggestions are always appreciated
00:03 Summary of PGBP Chart Revision
02:06 Understanding the taxation of subsidies, gifts, and benefits in business
06:11 Explanation of Deemed PGBP under section 41
08:27 Understanding the concept of PGBP and depreciation
13:03 Section 44AD of PGBP defines eligibility criteria for income calculation
15:33 PGBP chart revision includes the turnover limit, calculation methods, and deductions.
19:41 Prizm Income for Good Transport Agency explained.
21:44 Advance tax is not mandatory under Section 208.
25:52 Tax obligations and deductions under PGBP
27:53 Sections 30 and 31 allow deductions for building, plant and machinery, and furniture used for business purposes.
32:28 Understanding Goodwill and Depreciation Rates
35:28 Depreciation calculation in case of business reorganization
39:46 Depreciation calculation in case of amalgamation
43:00 Additional depreciation rules for plant and machinery
46:47 Understanding the concept of Notional Depreciation in detail.
48:44 Understanding unabsorbed depreciation and its implications
53:05 Section 50 depreciation and nature of gain
55:41 Understanding long-term nature of assets for Section 54 benefits
59:49 Capital expenditure does not include land deductions.
1:02:21 Section 35 covers Inhouse Expenditure and Donations
1:06:27 Section 35CC allows 100% deduction for skill development expenditures
1:13:14 Deduction calculation based on lower of actual and maximum
1:15:29 Deduction for resident SSC allowed at 1/5 of lower of actual and maximum cost of project
1:20:46 Revision tips for studying at home
1:23:28 Deductions covered in Section 36
1:27:56 Understanding provisions for bad debts and deductions
1:29:57 Government deductions based on set prices
1:34:17 Section 40A(IA) is crucial for non-residents regarding TDS deductions.
1:36:16 Rules for payments outside India without TDS
1:41:50 Overview of key topics discussed in PGBP Chart Revision
1:49:54 Capital expenditures and deductions under various sections.
1:52:10 Conditions for consideration and stamp duty
1:57:00 Tax audit requirements under section 44AD and 44ADA
1:59:37 Tax audit limits and penalties in 44 AD
2:05:00 Calculation of off book profit and prescription limits
2:07:46 Reporting transactions over Rs 2 lakh
2:13:54 Understanding partner's interest allotment and actual payments
2:16:29 Deductions allowed on interest if converted to other instruments
🎉
Hats off to you sir , I genuinely don't have words to express my gratitude . paying thousands of fees here didn't gave me this content that too free . i swear if i'll pass taxation its just because of you and your fantabulous teaching 🙌🙇♀🙇♀
Maine telegram pe notification dekha aur bas pray Kiya ki Vijay Sir DT ka chart revision daale. And bhagwaan ne sunn Li with Prasad.... Sidha PGBP ka revision
Thank u so much Sir! Have qualified CA Final today.. ur revision lectures were so useful of May 2024
What a fabulous teacher you are sirr hats off to you.
I was worried about how to revise pgbp but ur chart revision video appeared and then In 2hrs the whole kaisa the whole PGBP revision is done u are great....
Very very thanku vijju bhaiyaaaa the ultimate saver for me 😭😭😭😭🙌🙌🙌
Amazing revision session sir.
Never thought that PGBP can be covered so easily.
I could genuinely recall most of the provisions, section numbers as well as the examples.
PS: CA Final students can easily refer to this video.
Most awaited thanks for your support sir......pls capital Gain, salary v karwa dijy sir
1:23:50 section 36 other deduction
1:53:22 section 36
1:10:19 memory technique for 35 series
best revision of PGBP till date .
Thankyou so much sir❤
thank you sooooooooooooooooo much sirrrrrrrrrrrrrrrrrrrrrr😍😍😍
sir i thought pgbp apse padha hua bhul gya but 😂sab kuch toh yaad sa agya and sections bhi saare yaad hogye , i cant believe , thank you sir
TOTALLLY WORTHFULL PAYMENT FOR DIRECT TAX! LOTS OF LOVE TO YOU SIR
EVERY TIME JUST THOUGHT HOW WILL REVISE THESE ALL CHAPS!
NEVER THOUGHT THESE COULD BE DONE IN SUCH A WAY!!
YOUR EFFORTS MADE OUR REVISION MUCH MUCH EASIER!
EACH AND EVERY WORD OF REGULAR CLASS HAD BEEN RECALLED JUST BY THESE CHART REVISIONS!
THANK YOU SO MUCH SIR !
LOTS OF RESPECT TO YOUR EFFORTS!
LOVE FROM AHMEDABAD GUJARAT🥰😇😇😇
14:11 amended 44AD
Tysmmmmmm sir 🤍
thnk you sir amazing revision 😇
Sir kripya karke apne questionnaire par dhyan de Bina sur per ke answer h usme bhot jyda printing mistake h usme
Sir please title me ca inter name daliye . Confusion hota hai
❤❤ thank you so much it's very helpful ❤️🎉🎉
best teacher
Sir pls upload more chapters quickly as soon as possible
Thank you sir 😊
Maja a gya sir ❤❤ thanks a lot 😊
Thank you sir🎉
❤❤
Sir caption m kuch confusion h shyd
Sec 33AB &33ABA not discussed
Sir, in fast track class you told that deduction u/s 35D, 35DD, 35DDA is also allowed when we opt for default scheme u/s 115BAA, 115BAB and 115BAC and also make correction for the same in CA final fast track book.
Will this playlist be enough for first time learners as exams are near
Nahi
No
This video is for CA Intermediate.
Sir next chart revision kb ayega inter ka ?
1:40:16
This is for final or inter??
42:01
Chart kah se mil sakta hain urgently required pls help
Sir yeh inter ka hai ya final ka?
Inter
Per topic Mein To final likha hai
But sir video mai inter ka padha rhe h
Tum 10 min ka dekho pata chal jayega
Ca inter kai liye hi h yeh
@@snehabhala2250 Final ka hi revision hai.. topic mai majority same hai Inter jaise
@@SunilKumar-ou1uk ok
❤❤