CMA INTER & FINAL | DIRECT TAX | MARATHON | COMMON TOPICS | CA NIKUNJ GOENKA

Download Notes from this link: •Introduction & Basic Concepts [01:11] – Introduction and objective of the Marathon session. [06:58] – Chapter 1: Basic Concepts & Tax Rates begins. [10:10] – Power to levy taxes (Constitutional provisions). [15:10] – Definition of Previous Year and Assessment Year. [24:40] – Income Tax Rates for Individuals/HUF (Optional vs. Default Regime). [27:40] – Section 115BAC: Default Tax Regime details. [36:47] – Alternate Minimum Tax (AMT) explained. [41:04] – Surcharge rates for various assesses. [58:17] – Rebate under Section 87A. •Residential Status [01:06:10] – Chapter 2: Residential Status & Scope of Total Income. [01:09:45] – Deemed Resident (Section 6(1A)). [01:13:16] – Scope of Total Income (Section 5). [01:14:58] – Income Deemed to Accrue or Arise in India (Section 9). •Exemptions [01:21:17] – Chapter 3: Exemptions under Section 10. [01:22:50] – Agricultural Income and Partial Integration. [01:27:59] – Section 10(10D): Life Insurance Policy maturity. [01:38:53] – Section 10AA: SEZ Unit deductions (Tax Holidays). •Income Heads [01:48:02] – Chapter 4: Income from House Property. [01:50:07] – Determination of Net Annual Value (NAV). [02:00:10] – Deemed Ownership (Section 27). [02:03:06] – Chapter 5: Income from Salaries. [02:05:40] – HRA Exemption (Section 10(13A)). [02:08:17] – Retirement Benefits (Gratuity, Pension, Leave Salary). [02:14:13] – Perquisites and their valuation. [02:40:22] – Chapter 6: Profits and Gains of Business or Profession (PGBP). [02:48:25] – Depreciation (Section 32). [02:56:30] – Specified Business (Section 35AD). [03:14:38] – Tax Audit (Section 44AB) and Presumptive Taxation (44AD/ADA/AE). [03:57:49] – Chapter 7: Capital Gains. [04:12:08] – Computation of Short-term and Long-term Capital Gains. [04:22:28] – Slum Sale (Section 50B). [04:29:52] – Exemptions (Sections 54, 54EC, 54F). [04:35:07] – Chapter 8: Income from Other Sources (IFOS). [04:36:44] – Deemed Dividend (Section 2(22)). [04:39:04] – Gift Taxation (Section 56(2)(x)). •Losses, Deductions & Compliance [04:46:38] – Chapter 9: Set off and Carry Forward of Losses. [04:53:57] – Chapter 10: Deductions from Gross Total Income (Chapter VI-A). [04:54:32] – Investment-based (80C, 80CCD). [04:59:18] – Medical and Education (80D, 80E). [05:15:11] – Chapter 11: TDS, TCS, and Advance Tax. [05:28:35] – TCS (Tax Collected at Source). [05:31:58] – Advance Tax installments and Interest (234A/B/C). [05:34:37] – Chapter 12: Return of Income. [05:40:43] – Summary Practice Session for Inter DT at one place: All Important Links at one place 🔥🔥Comment SAVIOUR 🔗 And get your Inter TAX saviours📚 📢 Join Our WhatsApp Groups and stay updated 🎓 For Inter Students: 👉🏻 🎓 For Final Students: 👉🏻 📲 Telegram Group (All Updates): 👉🏻 #nikunjgoenkaclasses ✅ Register online : 👉CA Inter: 👉CMA Inter: 👉CS Executive: 👉CMA Final: ✅ Website: ✅ Call us or WhatsApp us on ✅ Email your queries on nikunjgoenkaclasses@ Connect with us on our social media platforms: ✅ Subscribe our YouTube Channel - ✅ Join our Telegram Channel to be updated with Tax World - 🔗 Watch our Basics Course of Tax Kindly feel free to ask if there are any other queries. Nikunj Goenka is a Chartered Accountant by Profession and a Teacher by Passion. He is a first class commerce graduate from St. Xavier’s College, Kolkata. He has more than 5 years of experience in the field of tax management & planning as he has served for recognized tax consultant firms viz. DB Desai (Kolkata) & Ernst & Young (Bangalore). He was awarded with Best Tax Excellarator by EY during his tenure for being the Best Employee. Nikunj Goenka Sir is an eminent faculty of Income Tax & Indirect Tax and has over 5 years of teaching experience to all India CA-CS-CMA Students at Inter and Final Level. He is known for his fun-loving techniques used in his teaching and making students connect tax laws with practical life. He makes continuous efforts for his students to make Tax Laws “easy to understand” and also “remember” and not only score well in examinations but also do well in life. #nikunjgoenkaclasses #bestgstmarathon #cmafinalidtclasses #besttaxclasses #cmafinalclasses #bestidtclasses #bestcaclasses #bestcsclasses #bestcmaclasses