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CA-Inter Taxation | Amendments (DT + GST) For Sep 2025 Exams | CA Vijender Aggarwal (2 Times AIR 1)

Mon, 04 Aug 2025 14:50:16 +0000

#caexams #icai #castudents

The present video captures a detailed discussion on all the amendments applicable in ‘CA-Intermediate Taxation’ subject for September 2025 Exams. The same can also be referred to by the students appearing in CS-Executive or CMA-Intermediate exams. Amendments that have taken place between 1st November 2024 to 28th February 2025 have been taken up for discussion in the existing video.

Link for accessing Vijender Sir’s Telegram Channel – https://t.me/vijenderaggarwaltax

Link for accessing ‘May 2025 Amendments’ video - https://www.youtube.com/watch?v=lWPihGA2ztY&t=3s

1.5 DAY STRATEGY LAW CA INTER | CA INTER LAW REVISION | MAY 25 | IN JUST 8 HOURS |

Sun, 04 May 2025 13:30:58 +0000

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TDS & TCS Lower Deduction Certificate u/s 197 Form -13 online Filing

Tue, 11 Feb 2025 06:26:39 +0000

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HOW TO MAKE ONLINE APPLICATION IN FORM-13 FOR LOWER/NIL RATE TDS DEDUCTION CERTIFICATE?
Form -13 Filing Live Demo/ How to File Form 13 / TDS & TCS Lower Deduction Certificate u/s 197
Section 197 | NIL or Lower Deduction TDS Certificate | Form 13 |

Income tax law provides for an option to obtain a certificate from the Assessing officer confirming either a lower rate of TDS compared to the rate specified under the law or a NIL rate of TDS, depending on facts and circumstances of each case based on the application made. Section 197 governs these provisions.

Section 197 application can be made by the recipient of income in case of the following category of receipts where TDS is required to be made under the following Sections:

Section 192 – Salary income
Section 193 – Interest on securities
Section 194 – Dividends
Section 194A – Interest other than interest on securities
Section 194C – Contractors income
Section 194D – Insurance commission
Section 194G – Commission/remuneration/prize on lottery tickets
Section 194H – Commission or brokerage
Section 194-I – Rent
Section 194J – Fee for Professional or technical services
Section 194LA – Compensation on acquisition of immovable property
Section 194LBB – Income in respect of units of investment fund
Section 194LBC – Income in respect of investment in securitization trust
Section 195 – Income of non residents

The eligibility of an assessee to claim the benefits of this rule is determined by the Assessing Officer by assessing his/her existing and estimated liability, which is determined by considering the following:

1. Tax payable on estimated income of the previous year relevant to the assessment year.

2. Tax payable on the assessed or returned income of the preceding three tears.

3. Existing liability under the Income-tax Act, 1961 and Wealth-tax Act, 1957.

4. Payment of advance tax for the assessment year relevant to the previous year until the date of making the relevant application.

5. Tax deducted at source for the assessment year relevant to the previous year until the date of making the relevant application.

6. Tax collected at source for the assessment year relevant to the previous year until the date of making the relevant application.

The certificate issued under Section 197 is only valid for the AY mentioned in the certificate unless it is cancelled or the date mentioned on the certificate expires.
How to Apply Lower TDS Certificate for NRI on TDS CPC I Form 13 I Income Tax
How to Save TDS by Form-13 | Lower/Nil Tax Deduction Certificate | Section 197
LOWER TAX DEDUCTION CERTIFICATE OF NRI I INCOME TAX I FORM 13
Section 197 | Lower or No Tax Certificate under Income Tax | Form 13
Form 13 online submission for Nil TDS. TDS Exemption Certificate 197
How to apply online for Lower / Nil TDS / TCS certificate | Nil TDS Certificate | lower TDS
All about of lower Deduction certificate under income tax | NIL or Lower Deduction TDS Certificate
Section 197 for Lower or Nil deduction of TDS. Lower TDS Certificates u/s. 197: Section 197 of the Income Tax Act, 1961 provides for the facility of NIL deduction of tax at source or at a deduction at a Lower rate of tax.
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Consolidation of Accounts Complete Chapter | Advanced Accounts | Consolidation Accounting Method

Sat, 24 Aug 2024 01:18:20 +0000

Consolidation of Accounts Complete Chapter | Advanced Accounts | Consolidation Accounting Method

In This Video, We Will Discuss the Consolidation of Accounts Complete Chapter For CA Intermediate Students Has Been Discussed By Chandan Poddar Sir For CA Intermediate Grooming Education

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐀𝐝𝐯. 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬 𝐈𝐧𝐝𝐢𝐯𝐢𝐝𝐮𝐚𝐥 𝐂𝐨𝐮𝐫𝐬𝐞
https://escholar.escholarsadmi....n.com/p/advanced-acc

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎 𝐁𝐨𝐭𝐡 𝐆𝐫𝐨𝐮𝐩
https://www.escholars.in/p/ca-....intermediate-both-gr

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎: 𝐆𝐫𝐨𝐮𝐩 𝟏
https://www.escholars.in/p/ca-....inter-group1-all-sub

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎: 𝐆𝐫𝐨𝐮𝐩 𝟐
https://www.escholars.in/p/ca-....inter-group-2-all-su

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐈𝐧𝐝𝐢𝐯𝐢𝐝𝐮𝐚𝐥 𝐂𝐨𝐮𝐫𝐬𝐞𝐬
https://www.escholars.in/store..../ca-inter/1685706001

⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐒𝐮𝐠𝐠𝐞𝐬𝐭𝐞𝐝 𝐀𝐧𝐬𝐰𝐞𝐫𝐬
https://www.escholars.in/store..../ca-inter/1685706001

⚫ 𝐃𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐨𝐮𝐫 𝐄𝐬𝐜𝐡𝐨𝐥𝐚𝐫𝐬 𝐀𝐈 𝐀𝐩𝐩
https://play.google.com/store/....apps/details?id=com.

Topics Covered
Consolidation of Accounts Complete Chapter,
Advanced Accounts,
Consolidation Accounting Method,
Meaning of Consolidated financial statement,
holding company explained in hindi,
ca,
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𝐖𝐚𝐭𝐜𝐡 𝐍𝐨𝐰 𝐏𝐥𝐚𝐲𝐥𝐢𝐬𝐭 𝐨𝐟 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 👇
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𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐬: - https://www.youtube.com/playli....st?list=PLUO8EoUtTYK

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𝐆𝐒𝐓: - https://www.youtube.com/playli....st?list=PLUO8EoUtTYK

𝐂𝐨𝐬𝐭𝐢𝐧𝐠: - https://www.youtube.com/playli....st?list=PLUO8EoUtTYK

𝐀𝐝𝐯𝐚𝐧𝐜𝐞𝐝 𝐀𝐜𝐜𝐨𝐮𝐧𝐭𝐢𝐧𝐠: https://www.youtube.com/playli....st?list=PLUO8EoUtTYK

𝐀𝐮𝐝𝐢𝐭𝐢𝐧𝐠: -https://www.youtube.com/playli....st?list=PLUO8EoUtTYK

𝐄𝐈𝐒 & 𝐒𝐌: - https://www.youtube.com/playli....st?list=PLUO8EoUtTYK

𝐅𝐌: - https://www.youtube.com/playli....st?list=PLUO8EoUtTYK

𝐄𝐜𝐨: - https://www.youtube.com/playli....st?list=PLUO8EoUtTYK

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Free TDS full Course in Hindi. What is TDS, TDS Return, TDS Certificate, Form 26AS, TDS Challan etc.

Tue, 04 Jul 2023 10:18:41 +0000

Free TDS full Course in Hindi. What is TDS, TDS Return, TDS Certificate, Form 26AS, TDS Challan etc.

You can download this ppt for future reference- https://imojo.in/tdsfullcourse

Please Like, Share and Subscribe my Channel for latest updates on Taxes, Business Ideas and Job Openings-
https://www.youtube.com/channe....l/UCE2Qh5jeM4KGPgl-2

About video: Hello Friends, is video me TDS se related sabhi topic ko bahut aasan language me samjhaya he.

Link for TDS Rate Chart - https://contents.tdscpc.gov.in..../en/tds-2021-2022.ht

Please Watch my other Video also:-
TDS (Traces) Videos - https://www.youtube.com/watch?v=ylzHJriX79Q&list=PLEGaM4WhxJIGkQpmhsLftLACDMdmcAhAw

How to File TDS/TCS Return on new Income tax Portal- https://youtu.be/_5uS3bRaRgI

TDS/TCS deductor Registration Process on new Income Tax Portal- https://youtu.be/4kWDR_ephTg

TDS on Property Purchase- https://youtu.be/F1vAiMmZcuk

How to get Registration and Login on Traces as a Tax payer- https://youtu.be/HZI4NCvcQ3M

Analysis of Form 26AS- https://youtu.be/ylzHJriX79Q

TDS on Rent u/s 194-I- https://youtu.be/c4Tu2W02CJY

How to get Registration and Login on Traces as a Tax Deductor-https://youtu.be/_oqqNNKLyDk

TDS on purchase of goods u/s 194Q and TCS on sales of goods u/s 206C (1H)- https://youtu.be/WtNmXQEQ8F8

How to prepare TDS/TCS return without software online. How to create FVU File for TDS/TCS. 26Q, 24Q. - https://youtu.be/Ym9AJjdtRss

How to File TDS & TCS Return on new Income Tax Portal- https://youtu.be/_5uS3bRaRgI

How to file ITR- 2 - https://youtu.be/yRX09svLMdc

How to File Income Tax Return ITR 1- https://youtu.be/OkXVX4QInPA

How to File Income Tax Return ITR 4- https://youtu.be/k-uWBqB3AzQ

Income Tax new Portal Videos : https://www.youtube.com/playli....st?list=PLEGaM4WhxJI

Old Tax Regime V/s New Tax Regime u/s 115BAC -https://youtu.be/PIbYIDeCT0o

Government Job Vacancies 2021- https://www.youtube.com/watch?v=0V2F879MJxc&list=PLEGaM4WhxJIHOq3QluMOeTbaIHhQ-pX4l

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Disclaimer:
Channel Owner does not agree or disagree with the views expressed in the video.
This video is only a General guide for learning purpose only. All the instructions references content are documents are for educational purpose only and do not constitutes a legal advice. We do not accept any liability whatsoever for any losses caused directly or indirectly by the use /reliance of any information contained in this video or any conclusion of the information.
This YouTube channel does not provide financial advice. There is no guarantee, that you will be able to generate income, by using the ideas mentioned in this video. We have taken reasonable precautions to ensure that information in this video is accurate, but we can not ensure that the websites/mobile applications mentioned in this video are free from errors. You expressly agree not to rely upon any information given in this video/channel. This YouTube channel strictly advise viewers to never pay any fee/charges to any Freelancing sites/companies/individuals to get any part time/full time work.
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Fri, 05 May 2023 13:35:07 +0000

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Income Under Head Capital Gain | CA Intermediate Taxation Chapter – 4 | ICAI Exams | Chandan Poddar

Mon, 21 Nov 2022 12:04:07 +0000

In This Video We Will Discuss Income Under the Head Capital Gain All Concepts, Problems and Examples For CA Intermediate and CA Intermediate Taxation Chapter – 4 ( Unit 4 ) has been Discussed By Chandan Poddar Sir For CA Intermediate Grooming Education.

𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐁𝐨𝐭𝐡 𝐆𝐫𝐨𝐮𝐩 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 𝐰𝐢𝐭𝐡 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬:- https://www.escholars.in/s/sto....re/courses/descripti

𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐆𝐫𝐨𝐮𝐩 𝟏 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 𝐰𝐢𝐭𝐡 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬: - https://www.escholars.in/s/sto....re/courses/descripti

𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐆𝐫𝐨𝐮𝐩 𝟐 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 𝐰𝐢𝐭𝐡 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬:- https://www.escholars.in/s/sto....re/courses/descripti

𝐉𝐨𝐢𝐧 𝐎𝐮𝐫 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫𝐦𝐞𝐝𝐢𝐚𝐭𝐞 𝐆𝐫𝐨𝐮𝐩 𝟏 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬:- https://www.escholars.in/s/sto....re/courses/descripti

𝐉𝐨𝐢𝐧 𝐎𝐮𝐫 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫𝐦𝐞𝐝𝐢𝐚𝐭𝐞 𝐆𝐫𝐨𝐮𝐩 𝟐 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬:- https://www.escholars.in/s/sto....re/courses/descripti

Watch Next:-
⚫ Income Under the Head Salary Complete Chapter:-
https://youtu.be/zQVLprV7YBI

⚫ Income Tax Under Head House Property:-
https://youtu.be/ear2QT7_A9A

Topic Covered:
1 Charging section and definition of transfer
2 Definition of capital asset
3 Capital asset short and long term
4 Types of capital gains STCG (with numerical)
5 Types of capital gains LTCG (with numerical)
6 Property acquired before 01-04-2001 with numerical
7 Separate computations of CG on land and building
8 Special points indexation not available and treatment of STT
9 Special point cost of acquisition and improvement in case of intangible asset
10 Special point bonus shares and right shares COA
11 Special case 1 conversion of capital asset into stock in trade
12 Special case 2 conversion of stock in trade into capital asset
12A Special case 3 compulsory acquisition under any law
14 Numerical on compulsory acquisition 1
15 Numerical on compulsory acquisition 2
16 Special case 4 insurance claim against capital asset
17 Numerical on insurance claim against capital asset
18 Special case 4 insurance claim against capital asset
19 Special case 5 transfer of capital asset between firm and partners
20 Numerical on transfer of capital assets between firm and partner
21 Special case 6 joint development agreements
22 Special case 7 slump sale
22A Amendment in slump Sale
23 Numerical on slump sale 1
24 Numerical on slump sale 2
25 Stamp value as the full value of the consideration (amendment)
26 Numerical on stamp valuation 1
27 Numerical on Stamp Valuation 2
28 Advance money forfeited section 51
29 Numerical on advance money forfeited
30 Sales consideration in special cases
30A Insertion in Section 50CA
31 Transactions not to be considered as transfer section 47
32 Transactions not to be considered as transfer part 2
33 Transactions not considered as transfer reverse mortgage
34 Transactions not considered as transfer rupee-denominated bond
35 Section 49(1) case law Manjula J shah
36 New capital gains exemptions section 54
36A Option under section 54
37 Capital gains exemptions numerical on section 54
38 Exemptions section 54B agricultural land
39 Exemptions section 54D compulsory acquisition of industrial undertaking
40 Exemptions section 54EC investment in bonds
41 Numerical on 54EC 1
42 Numerical on 54EC and 50C with setoff
44 Section 54EE investment in certain notified units
45 Numerical on section 54EE
46 Section 54F investment in residential house part 1
47 Section 54F investment in residential house part 2
48 Numerical on section 54 and 54F
49 How to compute tax (Part - 1)
50 How to compute tax (Part - 2)
51 How to compute tax (Part - 3)
52 Taxability of STCG
53 Taxability of LTCG
54 Question for practice LTCG taxability
55 Tax rates in case of Partnership and Companies

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