115BA. (1) Notwithstanding anything contained in this Act but subject to the other provisions of this Chapter, other than those mentioned under section 115BAA and section 115BAB, the income-tax payable in respect of the total income of a person, being a domestic company, for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2017, shall, at the option of such person, be computed at the rate of 25%, if the conditions contained in sub-section (2) are satisfied.
Good afternoon sir. Firstly, thank you so much sir itne solid content bnane ke liye aur hume free mai provide karne ke liye😊😊. Secondly, you are a great teacher, apki videos bahut informative aur helpful hoti hai . Thank you so much sir oncce again🙏
Mera ek question hai agar koi company domestic foreign company hai jo ki 100% dividends declare karti hai to us company ko kya fayada hua..agar vo profit ko apne desh me hi nahi le jaa sakti hai..😢😢
Tax on income of certain domestic companies. 115BAA. (1) Notwithstanding anything contained in this Act but subject to the provisions of this Chapter, other than those mentioned under section 115BA and section 115BAB, the income-tax payable in respect of the total income of a person, being a domestic company, for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2020, shall, at the option of such person, be computed at the rate of 22%, if the conditions contained in sub-section (2) are satisfied:
22:00 Logic hai Sir ji, aise hi government illogical tarah se law nahi banati, parampara nahi hai koi😁😂. ab samajhiye ki kya logic hai example se: The Finance Bill 2023 was introduced in the Lok Sabha on February 1, 2023, isliye FY 23-24 ka turnover(T/O) to le hi nahi sakte. PY 22-23 ka return filing due date hoga generally October 23 or Nov 23(TP k case me), isliye FY 22-23 ka v turnover nahi le skte, isliye PY 21-22 (2 year back) ka T/O lena pdta hai, qki uska last due date Nov 22, and Yahi latest T/O data goverment k paas February 1st, 2023 ko available rehta. Agar PY 22-23 ya uske baad k T/O k basis pe kar denge to companies T/O manipulate kar skti hai, wo kosis krengi ki T/O 400 crore se kam rakha jaaye. 22:50 Aur Aapne bilkul sahi kaha ki 99% companies 25% waale slab me fall krti hai aur baki ki 1%, 30% slab me. ye government ko 2 PY pehle k details se hi pata chalta hai uske baad k PY ka details le hi nahi sakte. Parampara nahi Logic hota hai harr chij k piche🙏🙏🙏🙏
Sir... I'm cs executive old syllabus student.. i will mod-1 in December 2023...will i able to crack the exam with these lectures...these lectures are applicable or not ?
For Dec '23, checkout the already completed playlist along with the amendments. All the best! 2023 Playlist: th-cam.com/play/PLyY2ccCWylAo9MIw1hBzpTyukaAk490d-.html Amendments: app.studyathome.org/76564
Yes, it covers everything. Enough for your exam. Before buying, you may watch few more lectures, the content which is shown on screen is from book only.
✅Stay in Touch with CA Raj K Agrawal by following him on all his social media - linktr.ee/CARajKAgrawal
He will remain as one of the best teacher's of all time with such lucid manner of explanation
Exactly He is the best ❤️
Thankyou so much for the kind words and appreciation.
Sir thanku for explaining that 2 years back wala logic... 😊😊I am really curious about it.. And no other teacher was interested in explaining that...
Glad you found it helpful! Keep watching! 😊
Wonderful and respected teacher. Youth follow him to climb stairs for bright future. Love your way to teach. Love you Sir.
Thank you so much for your kind words and support! Wishing all the best to you on your journey towards a bright future! 🌟📚
excellent subject explained very well
Glad you liked it!
Your style of explaining is really a unique one..... thankyou sir....... I really appreciate you sir...... respect by heart 💜
Glad to know that you like my teaching style! Keep watching and all the best! 😊
115BA. (1) Notwithstanding anything contained in this Act but subject to the other provisions of this Chapter, other than those mentioned under section 115BAA and section 115BAB, the income-tax payable in respect of the total income of a person, being a domestic company, for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2017, shall, at the option of such person, be computed at the rate of 25%, if the conditions contained in sub-section (2) are satisfied.
You are doing best social responsibility for students
Thanks a lot
Thanks sirji🙏🏻💜💞💗
Most Welcome
He is a best teacher
Thanks a lot
What an explanation with real stories..❤ maza aa jata hai yaar
Keep watching - keep learning! 😊
THANK YOU SO MUCH SIR FOR PROVIDING SUCH A WONDERFUL LECTURE
It's my pleasure! Keep watching!
Sir ur way of teaching is fantastic. U r giving reasons for each and every points which make us more curious to listen. Thank you so much sir😃❤️
You're very welcome! I'm thrilled to hear that you find the teaching style helpful.😊🙌
Thanku so much sir 😊
Most Welcome
❤️❤️
🙌
Thank you sir ❤🙌🏻
Welcome
Thank you sir 🙂
Welcome!
Thank uh so much sir❤no any fear cause uh are here for us😊
You're very welcome! Your kind words mean a lot to me
@@StudyAtHome 🙌🙌
Sir, you are a boon for the students. 🙏🏻
So nice of you!
Thank you so much sir for explaining very clearly 😊
Most welcome 😊Keep Watching!
Master piece ❤
Thanks alot
Amazing class sir
Your positive feedback is much appreciated
Good afternoon sir. Firstly, thank you so much sir itne solid content bnane ke liye aur hume free mai provide karne ke liye😊😊. Secondly, you are a great teacher, apki videos bahut informative aur helpful hoti hai . Thank you so much sir oncce again🙏
It's my pleasure. Thank you so much for your generous appreciation, it means a lot to me
11:08 ye line मैं पहली बार जब बुक में पढा था तो मुझे ये लग रहा था कि गलती से previous year 2021-22 टाइप हो गया है सर ❤😊
Thank you sir
You're Welcome!
BEST TEACHER 💓
Your appreciation means a lot to me😇
Thank you so much sir!!
Most welcome!
Thank u sir
You're welcome!
Thank u sir 🙏
Most welcome
Thanqu sir❤
Most Welcome
Thankyou sir ❤
You're welcome! 😄
Waw..
🤗
perfect🥰
Thank you!
Sir pls make Playlist of videos so that it is easy to access specific chapter we wish to study
It's already done
@@ankitjha2 ok
Income Tax '24 Playlist: th-cam.com/play/PLyY2ccCWylAq5C89aTwKEoMtNMwDqK93s.html
All the links are available in the description
Wonderful ✨💫
Thank you! 🙌
Mera ek question hai agar koi company domestic foreign company hai jo ki 100% dividends declare karti hai to us company ko kya fayada hua..agar vo profit ko apne desh me hi nahi le jaa sakti hai..😢😢
Tax on income of certain domestic companies.
115BAA. (1) Notwithstanding anything contained in this Act but subject to the provisions of this Chapter, other than those mentioned under section 115BA and section 115BAB, the income-tax payable in respect of the total income of a person, being a domestic company, for any previous year relevant to the assessment year beginning on or after the 1st day of April, 2020, shall, at the option of such person, be computed at the rate of 22%, if the conditions contained in sub-section (2) are satisfied:
This will come in next class.
💯💯💯💯💯💯
😇
Waiting since last 3 days for new video lecture
Please post the video 😢
It will be uploaded tonight
22:00 Logic hai Sir ji, aise hi government illogical tarah se law nahi banati, parampara nahi hai koi😁😂. ab samajhiye ki kya logic hai example se: The Finance Bill 2023 was introduced in the Lok Sabha on February 1, 2023, isliye FY 23-24 ka turnover(T/O) to le hi nahi sakte. PY 22-23 ka return filing due date hoga generally October 23 or Nov 23(TP k case me), isliye FY 22-23 ka v turnover nahi le skte, isliye PY 21-22 (2 year back) ka T/O lena pdta hai, qki uska last due date Nov 22, and Yahi latest T/O data goverment k paas February 1st, 2023 ko available rehta. Agar PY 22-23 ya uske baad k T/O k basis pe kar denge to companies T/O manipulate kar skti hai, wo kosis krengi ki T/O 400 crore se kam rakha jaaye. 22:50 Aur Aapne bilkul sahi kaha ki 99% companies 25% waale slab me fall krti hai aur baki ki 1%, 30% slab me. ye government ko 2 PY pehle k details se hi pata chalta hai uske baad k PY ka details le hi nahi sakte. Parampara nahi Logic hota hai harr chij k piche🙏🙏🙏🙏
13:36 30% becouse turnover is exceed 400crore in py 2021-22
13:55 my answer is correct sir 🎉🎉
Good!
Sir... I'm cs executive old syllabus student.. i will mod-1 in December 2023...will i able to crack the exam with these lectures...these lectures are applicable or not ?
For Dec '23, checkout the already completed playlist along with the amendments. All the best!
2023 Playlist: th-cam.com/play/PLyY2ccCWylAo9MIw1hBzpTyukaAk490d-.html
Amendments: app.studyathome.org/76564
Sir apki ye pdf enough h preperation ke liye
Yes!
14:50, galat. 30% hoga,
Tax noch lo was great 😂😂
sir agar company 21-22 me nahi tha toh 30% lagega na
9:00
Sir cs or cs ka tax same hota hai kya?
Yes, it's almost the same.
Sir kya aaj sai har roz 9 pm pai new video aayegi?
yes aayegi
When will Next vedio come?
Tonight
Hello sir, I'm cma inter student mujhe aapki direct tax ki book leni h
Sir apke book m kya kya cover h? Aur kya ek book enough hogi exam k liye??
Yes, it covers everything. Enough for your exam.
Before buying, you may watch few more lectures, the content which is shown on screen is from book only.
CMA study material bhi covered honge?
Sir new video kab ane wala hai ??
Tonight
Sir next video kb aayge
Tonight at 9 p.m.
Ye surcharge to aaj bnad bja diye
Sir aap ghalat padha rahe hai.🙏🙏 Aur agar main galat hun toh mujhe maaf kijiyega.
Aap sahi ho. Par aap jo dundh rahe ho wo aage aana baki hai
Thank you sir
My pleasure
Thank you sir