CMA Inter Direct Tax Practice Batch | L11 TDS & TCS | Dec 2026 | CA Pranav Chandak

Master TDS & TCS, Advance Tax, Interest and Return of Income for the CMA Intermediate December 2026 Examination with CA Pranav Chandak. In this session, we cover these important chapters of CMA Inter Direct Tax (DT) with a strong focus on concept clarity, important provisions, practical questions, PYQs, MTPs, Workbook Questions and exam-oriented preparation. This combined session is designed to help you revise and practice the important provisions relating to Tax Deducted at Source (TDS), Tax Collected at Source (TCS), Advance Tax, Interest and Filing of Return of Income. 📚 TOPICS COVERED: 🔹 TDS – Tax Deducted at Source ✅ Meaning & Concept of TDS ✅ Important TDS Provisions ✅ Applicability of TDS ✅ Rates & Threshold Limits ✅ Time of Deduction of Tax ✅ Deposit of TDS ✅ Important TDS Sections ✅ Consequences of Failure to Deduct / Deposit TDS ✅ Important Practical Questions 🔹 TCS – Tax Collected at Source ✅ Meaning & Concept of TCS ✅ Applicability of TCS ✅ Important TCS Provisions ✅ Rates & Threshold Limits ✅ Collection & Deposit of TCS ✅ Difference between TDS & TCS ✅ Important Exam-Oriented Questions 🔹 ADVANCE TAX ✅ Meaning of Advance Tax ✅ Applicability of Advance Tax ✅ Liability to Pay Advance Tax ✅ Computation of Advance Tax ✅ Due Dates & Instalments of Advance Tax ✅ Advance Tax for Different Assessees ✅ Important Practical Questions 🔹 INTEREST UNDER INCOME TAX ✅ Interest for Default in Furnishing Return ✅ Interest for Default in Payment of Advance Tax ✅ Interest for Deferment of Advance Tax ✅ Interest under Sections 234A, 234B & 234C ✅ Computation of Interest ✅ Important Exam-Oriented Adjustments 🔹 RETURN OF INCOME ✅ Meaning & Importance of Return of Income ✅ Due Dates for Filing Return ✅ Belated Return ✅ Revised Return ✅ Updated Return ✅ Loss Return ✅ Defective Return ✅ Important Provisions relating to Filing of Return ✅ Consequences of Late Filing ✅ Important Exam-Oriented Questions 📖 DT Master Book: 📘 DT Rankers Question Bank: This session is part of the CMA Inter DT Practice Batch on the Pranav Chandak Academy YouTube Channel. Subscribe to Pranav Chandak Academy for complete CMA Inter Direct Tax / Income Tax preparation, revision sessions, practice questions and exam-oriented practice. #CMAInter #DirectTax #IncomeTax #CMAInterDT #CMAInterDirectTax #CMAInterDec2026 #DTPracticeBatch #IncomeTaxCMAInter #CAPranavChandak #PranavChandakAcademy 𝔽𝕚𝕝𝕝 𝔾𝕠𝕠𝕘𝕝𝕖 𝕗𝕠𝕣𝕞 𝕥𝕠 𝕘𝕖𝕥 𝔽𝕣𝕖𝕖 ℕ𝕠𝕥𝕖𝕤: 𝕁𝕠𝕚𝕟 𝔽𝕣𝕖𝕖 𝕎𝕙𝕒𝕥𝕤𝕒𝕡𝕡 𝔾𝕣𝕠𝕦𝕡 ℂ𝕠𝕟𝕟𝕖𝕔𝕥 𝕨𝕚𝕥𝕙 ℙℂ𝔸 📱 Office Numbers: 💻 Email ID: pcapune1@ 🌍 Website: 📲 Download PCA App: 𝔸𝕝𝕝 ℙℂ𝔸 ℙ𝕝𝕒𝕥𝕗𝕠𝕣𝕞𝕤 📢 Telegram Channel: 📸 Instagram: 🐦 X: 🌍 Website: 💙 PCA Fam Club: 📲 Download PCA App: ℍ𝕖𝕒𝕕 𝕆𝕗𝕗𝕚𝕔𝕖 𝔸𝕕𝕕𝕣𝕖𝕤𝕤 Office No. 23, 1st Floor, Mantra Essence Commercial Complex, Jagdamba Bhawan Marg, Pisoli, Undri, Pune, Maharashtra - 411060