CMA Inter Direct Tax Practice Batch | L6 IFOS | Dec 2026 | CA Pranav Chandak

Master Income from Other Sources (IFOS) for the CMA Intermediate December 2026 Examination with CA Pranav Chandak. In this session, we cover the complete IFOS chapter under Income Tax with a strong focus on concept clarity, practical questions and exam-oriented preparation for CMA Inter Direct Tax Dec 2026. Income from Other Sources is the residuary head of income under the Income Tax Act. This session will help you understand the tax treatment of dividend income, interest income, gifts, family pension, winnings, letting of assets and other important incomes taxable under IFOS. 📚 Topics Covered: ✅ Meaning & Basis of Charge of Income from Other Sources ✅ Incomes Taxable under IFOS ✅ Dividend Income ✅ Interest Income ✅ Interest on Securities ✅ Family Pension ✅ Gifts & Taxability of Gifts ✅ Gifts from Relatives & Non-Relatives ✅ Gifts of Money & Property ✅ Winnings from Lotteries, Games, Betting, etc. ✅ Letting of Machinery, Plant & Furniture ✅ Composite Letting ✅ Income from Sub-letting ✅ Deductions Allowed under IFOS ✅ Expenses Allowed & Disallowed ✅ Other Important Income Tax Provisions ✅ Computation of Income from Other Sources ✅ Important Practical & Exam-Oriented Questions ✅ PYQs • MTPs • Workbook Questions • MCQs 📖 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 #PranavChandakAcad 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