✅Join Study At Home WhatsApp Channel - whatsapp.com/channel/0029VaAOYpQ7j6g3r4W4Rr0H ✅Stay in Touch with CA Raj K Agrawal by following him on all his social media - linktr.ee/CARajKAgrawal
Sir apki taxation ki sabse acchi bat mujhe ye lagti hai ki aap bahut jayada long videos nhi upload krte ho kyuki lgatar jayda der tak mera focus nhi lag pata hai or phir main concentrate hoker nhi samajh pati hu isiliye thankyou so much sir 😊
1st time randomly searching this section of TDS , automatically got ur video n it was really helpful n understood each point so clearly . You are the best 🎉. This lecture stucked me to the end to watch full.want to learn from you manymore.
Sir, the way you have explained the most difficult concept… is just mind blowing. If this is difficult according to you sir, then trust me… you have really made it extremely easy for us to understand and apply. Big thank you Sir for making our life easy. Sincerely appreciate your genuineness and love for the subject and ur desire to make us understand concepts to the core. Thank you Sir, once again
Thank you very much for your kind words! I'm delighted to hear that you found the explanation helpful and that it made a difficult concept easier to understand. Keep watching!
Sir u r fabulous...if u didn't mention,i wouldn't even notice it was the difficult, everything went inside my head perfectly and i could answer all the qn , u r amazing 🎉
Yes sir when the class started you said that it was difficult but at the end of the video you don't feel us that it was difficult so thank you so much sir for your efforts 😊
In middle dar laga tha ki nhi samje ga But the way you taught with full of examples at every part of section Now i understood perfectly Thank you so much for this free classes sir Taxation guru 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏
thank you sir you explained in such a easy manner that this provision is looking like a piece of cake for me . all the credit goes to you sir. once again thank you so much
Sir ek baat bolu....aapne iss class me 2 baar bole ki Sec.40(a)(i) ye boht difficult h....lekin aapne itna acha pdhaya....ki ye dimag me fit ho gya h ❤ Thanku so much for your efforts and i just love your smile that u maintain throughout the class ❤❤
Thank you so much sir for the wonderful lecture 😊 As it is the most difficult section but you have taught in very easiest and understandable way Thank you sir
Todays class was really one of the toughest and yet practical knowledge related ... I will definitely have to watch this lecture 2 times ... So that i can understand and get better conceptual clarity... Thank you sir for your efforts to make it simple...🙏🙏
You're welcome! I understand that some topics can be challenging, and it's commendable that you're willing to review and deepen your understanding. Keep up the good work, and happy studying! 👍
SIR mazaa hi aa gya ❤❤❤ Each and every step in this provision you make it very easy YOU always focus on each and every word causes clear every line also Samaj aa gya sir Thanku for the hard work for doing each and every provision make it easy and understandable manner❤❤
I'm glad to hear that you enjoyed the lecture and found the explanations helpful! Understanding complex provisions can indeed be challenging, and it's great to see your positive response. Keep up the good work, and happy learning! 😊👍
Thank you sir teaching us all this difficult topic very easily 😊🙏❤️ esa toh laga hi nii ki ye most difficult h bas thoda alert hogye aapke kehne se or apne itne achhe se explain kr diya ki ek hi baar m smjh aa gya or examples k saath toh pura clear ho jata h concept thank you so much sir ❤️❤️
You're very welcome! I'm thrilled to hear that you found the difficult topics easy to understand with my explanations. Making complex concepts clear is always my goal, and I'm glad that my examples helped solidify your understanding. Keep watching!
Yes sir ji default hua hai kyunki due or payment which ever earlier pe TDS katega Aur is case mai 30.8.23. ko due hua hai 12.9.23 ko pay hua TDS 12.9.23 ko kata hai jbki 30.8.23 ko katna tha Example 2 ka answer hai 38:00 Case 1 😊
39:52 example 2. Default 2 that means default on deposit of TDS because there TDS should be deposited on 7th of September 2023 but it can be deposit till date of due date of return filing of income tax
HONESTLY SPEAKING SIR, I AM STUDYING IT FOR THE FIRST TIME AND I DIDNT FOUND IT DIFFICULT ACTUALLY......MAYBE BECAUSE OF THAT LITTLE EXAMPLES SOLVING IN BETWEEN.....👏HATSOFFTOYOURTEACHINGSTYLE.
Sir tds deducted date is due or payment whichever is earlier and deposit date is before or on return filing, then what is the need of sec 200(1). Suppose tds due and payment date is 28.03.24 but deposited on 08.04.24 . as per sec 200(1) what will happen
Sir mujhe ye janna hai ki hamare comments ke reply aap khud hi dete hai ya iske liye bhi apke pas employee hai jo ek ek comment ko pad kar suitable answer dete hai😊
✅Join Study At Home WhatsApp Channel - whatsapp.com/channel/0029VaAOYpQ7j6g3r4W4Rr0H
✅Stay in Touch with CA Raj K Agrawal by following him on all his social media - linktr.ee/CARajKAgrawal
Sir aapse padkr sare tough topics easy ho jate hai......koi bhi topic esa nahi hota jo samaj ni aata.... Thank you sir🙏🙏🙏
Thanks for the feedback
Sir apki taxation ki sabse acchi bat mujhe ye lagti hai ki aap bahut jayada long videos nhi upload krte ho kyuki lgatar jayda der tak mera focus nhi lag pata hai or phir main concentrate hoker nhi samajh pati hu isiliye thankyou so much sir 😊
Thank you very much ❤ point to point ache se samjh m aaye mje
You're most Welcome
I feel it is very easy to understand, all credit goes to you sir❤
Thankyou so much
Ye bahut mazadaar session tha isliye ki aapka samjhane ka tarika hi aasan tha .
Aapko Bahut Bahut Dhanyabaad
Mujhe khushi hui ki aapko session pasand aaya!😊
Thank you sir 😊 for this wonderful lecture ❤️
You're welcome!
Sir, hats off you..ap kitna easy kr dete ho hrr topics ko..tax bhi easy lgne lga h ab toh❤️🙌
I'm delighted to hear that my lectures made taxation easy for you! Keep watching 😊🙌
sir maza hi aa gaya apke dialogues ki wajah se saare provisions yaad reh jaate hain dobara dekhne ki jaroorat nhi padti fir bhi dekhta hu may 😅😅😅
Thank you! I'm glad my explanations help you remember the provisions. Keep Learning! 😅👍
1st time randomly searching this section of TDS , automatically got ur video n it was really helpful n understood each point so clearly . You are the best 🎉. This lecture stucked me to the end to watch full.want to learn from you manymore.
Thank you so much for your appreciation! I'm glad you found the lecture helpful and engaging
Sir , starting me to dar laga...
Lekin aapne itne achhe se, itne easy way me bataya ki sab kuch aasani se samajh aa gaya.
Thank you so much sir🙏❤
Most welcome
Sir honestly bohot. Maza aaya iss provision ko padhne me!!
Sir, the way you have explained the most difficult concept… is just mind blowing. If this is difficult according to you sir, then trust me… you have really made it extremely easy for us to understand and apply. Big thank you Sir for making our life easy. Sincerely appreciate your genuineness and love for the subject and ur desire to make us understand concepts to the core. Thank you Sir, once again
Thank you very much for your kind words! I'm delighted to hear that you found the explanation helpful and that it made a difficult concept easier to understand. Keep watching!
Aap bahut mehanti teacher hai sir , bilkul aalas nhi karte ,pura 101% efforts put karte hai ,thank u so much sir , ❤❤❤❤
You're most welcome! 😊🙌
Sir you have taught us most difficult provision of pgpb in a most simple manner East or west Raj sir is best
Glad to hear that! Thank you so much!
sir most difficult provision ko itna easy or simplified way me aapne bata diya thank you so much sir.
Sir u r fabulous...if u didn't mention,i wouldn't even notice it was the difficult, everything went inside my head perfectly and i could answer all the qn , u r amazing 🎉
Yes sir when the class started you said that it was difficult but at the end of the video you don't feel us that it was difficult so thank you so much sir for your efforts 😊
That’s great to hear! Keep watching, keep learning 👍🏻
Thank You sir 🙌
Today's class was very interesting :-)
You're most welcome! Glad you found it interesting 😊🙌
May be it is deficult but your teaching style make it very comfortable and i am not feeling any type of deficulty 😊😊😊
Glad to know this! Keep Learning & Growing
Bohot mazaa aa rha hai sir ❤️
Class bohot interesting laga ❤️😍
Glad to know that! Keep watching 🙌
Tq sir...apki exampls se or apke padane ke tarike se mera understanding level bad gya he ...income tax law bahut ache se smjhme ane lga he sir🙏
Shukriya! Aapko samajhne mein madad mili, yeh sunke mujhe bahut khushi hui!😊🙌
it was literally interesting to learn this from you💕, sir apse padhke mera tax mein confidence kafi badh gya hai
Amazing session 🙌
Making every concept easy with the help of examples & illustrations
Thank you! Glad you found it valuable! 😊
38:24 Default occurred Deducted of TDS at payments date but it's will be done on Due date
Sir bhot mja aaya aj k lec m ❤
Glad to know that! Thank you! 😊
Very easy understanding and clarification ❤❤❤❤❤
In middle dar laga tha ki nhi samje ga
But the way you taught with full of examples at every part of section
Now i understood perfectly
Thank you so much for this free classes sir
Taxation guru 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏
Glad to hear that! You're always welcome and keep watching! 😊🙌
Bohot hi badhiya gend dala raj sir apne sidha wicket hi gira diya , dimag ki giliya hi udadiya , sidha demage me hi chala gaya 😅😅
39:53
Example 2 Case 2.
No TDS default here, as it is deposited before ROI
Excellent teaching by excellent teacher.No section appears difficult when you explain Regards Sir
Thank you so much for your kind words.
thank you sir you explained in such a easy manner that this provision is looking like a piece of cake for me . all the credit goes to you sir. once again thank you so much
You're very welcome! I'm glad I could make the provision easier for you to understand. Keep watching!
You said sir that this provision was difficult but with you this provision was easy and fun to learn 😊
I'm happy to hear that I could make a difficult provision seem easy and fun! 😊
Sir ek baat bolu....aapne iss class me 2 baar bole ki Sec.40(a)(i) ye boht difficult h....lekin aapne itna acha pdhaya....ki ye dimag me fit ho gya h ❤
Thanku so much for your efforts and i just love your smile that u maintain throughout the class ❤❤
Thank you so much for your kind words! I'm glad I could make a challenging topic easier to understand. ❤️
Thank you so much sir for the wonderful lecture 😊
As it is the most difficult section but you have taught in very easiest and understandable way
Thank you sir
You're welcome!
Todays class was really one of the toughest and yet practical knowledge related ...
I will definitely have to watch this lecture 2 times ...
So that i can understand and get better conceptual clarity...
Thank you sir for your efforts to make it simple...🙏🙏
You're welcome! I understand that some topics can be challenging, and it's commendable that you're willing to review and deepen your understanding.
Keep up the good work, and happy studying! 👍
i understood sec 40(a)i and answered every cases without mistake.
SIR mazaa hi aa gya ❤❤❤
Each and every step in this provision you make it very easy
YOU always focus on each and every word causes clear every line also
Samaj aa gya sir
Thanku for the hard work for doing each and every provision make it easy and understandable manner❤❤
I'm glad to hear that you enjoyed the lecture and found the explanations helpful! Understanding complex provisions can indeed be challenging, and it's great to see your positive response. Keep up the good work, and happy learning! 😊👍
Thank you sir teaching us all this difficult topic very easily 😊🙏❤️ esa toh laga hi nii ki ye most difficult h bas thoda alert hogye aapke kehne se or apne itne achhe se explain kr diya ki ek hi baar m smjh aa gya or examples k saath toh pura clear ho jata h concept thank you so much sir ❤️❤️
You're very welcome! I'm thrilled to hear that you found the difficult topics easy to understand with my explanations. Making complex concepts clear is always my goal, and I'm glad that my examples helped solidify your understanding. Keep watching!
We understood it so easily sir 😊 thank you
1:02:15 आप पढा रहे हैं सर तो कुछ भी deficult नहीं हो सकता है सर । और सच बताएं तो बहुत मजा आ रहा है 😊😊
I'm delighted to know that! Keep watching and happy studying! 😊🙌
example 3
case 1-- 2023-24
case 2 -- 2023-24
case 3 -- 2024-25
case 4 -- disallowed
case 5 -- disallowed
case 6 -- disallowed
Sir I understood this in a very simple wayy🙂
and thank you sir for these free lectures
38:29 example 2 yes default due or payment earlier
Greatest sir ❤😊
Thanks
Thank You so much sir ❤🙌🏻❤
understood clearly
You're most Welcome
Thank u sir the provision is very understandable sir thank u ❤
UNDERSTOOD VERY WELL SIR
Glad to know that!
Yes sir ji default hua hai kyunki due or payment which ever earlier pe TDS katega
Aur is case mai
30.8.23. ko due hua hai
12.9.23 ko pay hua
TDS 12.9.23 ko kata hai jbki 30.8.23 ko katna tha
Example 2 ka answer hai 38:00
Case 1 😊
14:38
40ai - 1,2,4
40a(ia)-3,5
40a(iii) - 5
All correct
Example 2
Case 1 = Yes
Case 2 = No
Case 3 = Yes
Eg 2
Case 1 - default 1
Case 2 - No default
Case 3- default 1
Thank you sir, From karnataka
Most welcome
Thank you sir for more explanation.😀
You're welcome!
No.2 in example 2 it is not a default . everything is going on time .
Mazza aagya you are great sirjii......
Glad to hear that! Keep watching!
39:52 example 2. Default 2 that means default on deposit of TDS because there TDS should be deposited on 7th of September 2023 but it can be deposit till date of due date of return filing of income tax
39:54 default hua hai sir
Ex 2 case 2 mai default in submit of TDS 😊😊
eg. 2 case 1, there is a default as it wasnt deducted on due date, earlier of due or payment
Thanks sir i was thinking it was default. but now it is clear that is is not default up to written of income tax date
Keep learning and growing! 👍
Easiest provision Sir
Difficult tha he nhi kuchh bhi
ek dam easy because of you 💐🌹
👍
38:28 TDS default on account of late deduction
38:21 Yes sir yha TDS default hoga as it should be deducted on 30.8.23
Example No. 1 Case 1 ☝️
Sir aap TDS difficult q bol rahe the yh to easy he 😂 aapne itna accha pdhaya 😊
Haha, I’m glad to hear you found it easy after the lessons! Sometimes the way a topic is explained can make all the difference.
Thank you sir.❤❤
my second answer is wrong..........but know i understood the correct one
thank you sir for that much efforts........
You're welcome!
🎉🎉🎉❤❤❤❤❤❤🎉🎉awesome great explanation 🎉🎉🎉🎉
Thank you! 😃
HONESTLY SPEAKING SIR, I AM STUDYING IT FOR THE FIRST TIME AND I DIDNT FOUND IT DIFFICULT ACTUALLY......MAYBE BECAUSE OF THAT LITTLE EXAMPLES SOLVING IN BETWEEN.....👏HATSOFFTOYOURTEACHINGSTYLE.
I'm glad the examples made it easier for you to grasp the concepts. 😇❤
you are gem sir
Best session sir 😊
Thanks 😇
Best efforts.
Thanks a lot!
Example 2 case 2 - No default
No disallowance of expense
Tds provision is very dangerous provision
example 2: case 1
default --1
Sir finally PGBP me majja aa rha he 😄
Glad to hear that! Keep watching!
example 2 case 2
no default
SUPERB🎉❤
Thanks 🤗
example 2 case (2) no default
Ex no. 2 case 1 default 1st condition
Sare examples right huye sir❤
Very Good!
Very good
Thank you!
itna difficult apki wajah se laga nahi ....varna mujhe iski itni complexity ka pata hi nahi tha
47:32 ooh my god ऐसा भी होता है सर 😊😊
40:31 sir no default but interest lagega for late deposit 😊😊
thank you sooo much sir!!!
Sir was kidding by saying 'this provision is toughest '... I didn't feel it the toughest one
no default in tds cutting but default in tds depost. it should be deposit on or before 7.9.2023
Thank you so much sir❤
You're welcome! 😊
Sir itt or oc course jo icai conduct krvati h vo mandatory h kya ?
Kisi or institute se bhi kr skte h ya icai se hi Krna jruri h?
Sir pta hi nhi chla ki hm pgbp ka difficult provision pd rhe hai😂
😂
52:20 sir yaha proviso to 201(1) apply ho toh fir allow hoga in py24 25??
thank you sir pgbp 50% complete
You're welcome!
Sir please make a separate video for expenses which are allowed in old regime and not allowed in new regime
Please sir
Already explained in this video - th-cam.com/video/OeApgRdSgRo/w-d-xo.html
Example 2 case 2
No default
Sir tds deducted date is due or payment whichever is earlier and deposit date is before or on return filing, then what is the need of sec 200(1). Suppose tds due and payment date is 28.03.24 but deposited on 08.04.24 . as per sec 200(1) what will happen
Liable to pay interest.
Eg -2 - case -
(a) 1st default ✅
(b) 2nd default ❌
(c) 1st default ✅
Sir mujhe ye janna hai ki hamare comments ke reply aap khud hi dete hai ya iske liye bhi apke pas employee hai jo ek ek comment ko pad kar suitable answer dete hai😊
Example 2 case 2 no default