187. Interest u/s 234A, 234B, 234C, 234D, 234F | Late Filing & Non-Payment of Advance Tax

[@StudyAtHome]

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[@StudyAtHome]

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True

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Great sir your teaching skill is outstanding even non commerce student learn very easily...hats off to you sirji

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hello sir....thankyou so much for such amazing classes ....I m really so amazed with the fact that how u made all the topics super easy nd super interesting ....your efforts can not be appreciated in words ...your hardwork is beyond what we can actually imagine ...in the end i just wanna request you that sir pls give me blessings that I would clr my may 24 exams with good marks

[@StudyAtHome]

Thank you very much for your kind words and appreciation! Best of luck, I believe in your abilities!👍😊

[@theboys1210]

46:27 example 11 sec234A interst=rs360( 3monts*1% * 12,000(tax outsatnding on due date) sec234B interst=rs720(6 months*1%*12,000

[@archanaramchandran5460]

Excellent teaching! Thank you sir! Hats off.

[@StudyAtHome]

Thank you! Your appreciation means a lot. 😊

[@ankitjha2]

18:08 Example No. 1 Section 234C will apply as he paid tax on 20.03.24 rather than paying on instalment date of 15.03.2024

[@riyalangi2925]

sir sab acche se samajh aa raha hai.Thank you for the examples that you take ,that helps in more better understanding.🙏🙏

[@StudyAtHome]

Most Welcome! Glad you found the examples helpful. 👍

[@ankitjha2]

29:25 Example No. 4 234A Interest: 15,000 * 3% = 450

[@fcamehak]

50:44 Example 12: 234A: 5000*2% = 100 234B: 6000*3% + 5000*6% = 480

[@ankitjha2]

46:40 Example No. 11 Interest: 234A= 3% × 12,000 = 360 234B= 6% × 12,000 = 720

[@jitenderytgaming3308]

Example 2 sir 20000- paid before due date is 5000 balance is tax payable =15000 and now we have to pay Interest on it 15000*3month (month +part of the month )*1% = 450/-

[@mmurya]

Sir, You are great teacher in account & taxation.

[@StudyAtHome]

Thankyou for your kind words! I am glad to hear that😊

[@nripendraku]

50:48 example 12 interest of 234A = 5,000x2%=100 Interest of section 234B = 11,000x3% + 5,000x3%= 480 ❤😊

[@_KARAN_2010]

Sir..DT ke kitne lectures ab baki he ?? Becoz there is my exam on 3rd may...🤔🤔

[@ankitjha2]

27:44 Example No. 3 Interest: 5% * 20,000 = ₹ 1000

[@nripendraku]

29:31 example 4 Interest of section 234A = 15,000x3%= 450 😊

[@priyanshuguptakartavyabatc2334]

29:40 example 4 234A interest:- 15,000×5%:- 750

[@jitenderytgaming3308]

Ek mje ki baat bolun aapko sr maine aap hr ek vdo income tax ka 1 se lekar abhi tak or baaki ke jo pending hai dekh ha hun bina skip wagera kiya proper notes ke saath

[@StudyAtHome]

Wow, that's truly commendable! 😊 Watching every video with such dedication and taking notes without skipping is the mark of a determined learner.

[@spiritualbrahmad]

46:51 Example 11 Interest on 234A = 12000*3%= 360 Interest on 234B = 12000*6%= 720

[@priyanshuguptakartavyabatc2334]

27:21 example 3 234A ka interst 20,000 ×5%:- 1,000

[@spiritualbrahmad]

50:41 Example 12 Interest on 234A = 5000*2%= 100 Interest on 234B = 11000*6%= 660

[@itsme-sneha]

47:00 example 2 234A 360 (3m) 234B 720 (6m)

[@priyanshuguptakartavyabatc2334]

46:46 example 11 234A+234B 234A interst:- 12,000×3%:- 360 234B interest:- 12,000×2%:-240

[@itsme-sneha]

29:48 example 4 15k×3% = 450

[@priyanshuguptakartavyabatc2334]

50:47 example 12 234A+234B 234A interest:- 5,000×2%:-100 234B interset:-5,000×6%:-300

[@dr.monojitsaha3449]

Correction: at 1 hour 5 minutes: due dates of installments of advance tax: first one would be 15.06. 23. Nice video sir Like your teaching style. Thank you. 🎉

[@StudyAtHome]

Thanks

[@spiritualbrahmad]

18:12 Example 1 Only 234C is applicable

[@AshishKumar-rx2xm]

Example 12 100 180+300

[@AshishKumar-rx2xm]

✅ 53:16

[@nareshchadha1859]

Sir, while computing interest u/s. 234A, tax paid u/s. 140A u/s. 140A, will not be considered.

[@theboys1210]

27:30 EXAMPLE3 sec-234A is applicable as return is filled late. interest=20,000 *5%=1,000

[@theboys1210]

example 4- interest=0

[@theboys1210]

interst = 3monts * 15,000(tax outstanding on due date )

[@nripendraku]

1:03:22 ये chapter मेरे लिए बिल्कुल नया है sir इसलिए बहुत मजा आ रहा है सर ❤😊

[@StudyAtHome]

I am glad you're enjoying this chapter😊👍

[@priyanshuguptakartavyabatc2334]

18:06 example 1 234A not applicable 234B not applicable 234C applicable

[@nripendraku]

27:23 example 3 Interest of 234A= 20,000x5%=1,000 ❤😊

[@nripendraku]

41:18 example 10 234B Interest=Applicable 😊

[@tusharrajput9149]

Mja aa gya Aaj ke class me bda sambhal -2 kar padhna pdha

[@deepakvishwakarma3730]

27:30 1000 interest

[@ambrishkumar1049]

eg 12 234A = 5000×2% = 100 234B = 6000 × 3% + 5000 × 6% = 480

[@ambrishkumar1049]

I'm happy to see that my answer right ❤

[@deepakvishwakarma3730]

29:45 450 rs

[@itsme-sneha]

50:45 example 12 234A 100 234B 6000×3%=180 5000×6% =300

[@au-iw9yk]

Sir, In example no. 12 according to section 234B late adavance tax payment is total 11000(6000+5000) so, firstly calculate 11000×3% and then 5000×3%.... Is it correct or not...?

[@Ashishkr2100]

solution of example 11 .....u/s 234a interest is 360 and u/s 234b interest is 720

[@Ashishkr2100]

i am right

[@StudyAtHome]

Good!😊

[@suvadipgiri3324]

Very informative ...need more videos sir

[@StudyAtHome]

Check more Income Tax videos from playlist - kzbin.info/aero/PLyY2ccCWylAq5C89aTwKEoMtNMwDqK93s

[@mmurya]

Your teaching style is very intereting.

[@StudyAtHome]

I am glad you liked my teaching style😊

[@nripendraku]

46:38 example 11 Interest of 234A =12,000x3%=360 Interest of section 234B = 12,000x6%=720 ❤😊

[@StudyAtHome]

👍

[@nripendraku]

38:26 example 8 234B interest=NA😊

[@fcamehak]

27:44 Interest: 5% * 20,000 = ₹ 1000

[@iam__abhishek.k]

29:29 Example 4: interest 600

[@iam__abhishek.k]

450

[@nripendraku]

35:19 example 5 234B interest=N/A😊

[@nripendraku]

36:35 sorry this is example number 6

[@nareshchadha1859]

Sir, Interest u/s 234-C is charged only on returned income and not on assessed income

[@Aditi_noir]

Eg 3- 20,000×5% equals 1,000 rs.

[@nripendraku]

46:39 example 11 Interest of 234A= 12,000x 3%=360 Interest of 234B= 12,000x7%=840😊

[@nripendraku]

48:40 my answer is incorrect but now concept is clear sir ❤😊

[@StudyAtHome]

Great👍

[@dishantkumar7910]

exp 3 - 234A int = 1% * 5mon * 20,000 = 1,000

[@tusharrajput9149]

Thank u so much sir mai advertisement ke chakkar me video offline download karke ke dekhta hu ,jis wajah se comment nhi kar pata

[@khushidhakare-lu2qq]

1:02:27 aapne bataya tha ki advace tax agar 10000 se km ka ho to 234B ka tax nii lgta fir yahan kyu lga?? Please anyone solve thiss query

[@casumitkumarrai]

Sir ne bataya tha ki agar tax payable 10,000 se kam ka hota hai to return hi nahi file karni hoti hai , to interest ki to baat hi nahi hoti. Magar yaha tax payable 30,000 tha aur due date pe (10% of 30,000= 3,000) se jyada 5,000 baaki hai isliye interest bhi lagega.

[@ankitjha2]

Thank you sir ❤️ Mazaa aaya :)

[@StudyAtHome]

You're welcome!

[@Suneha04]

Ex2- 234B

[@StudyAtHome]

👍

[@BS-gg8dx]

12% of advance tax if paid by 15th June, 234C is not chargeable. 36% if paid by 15th September, 234C is not charged.

[@fcamehak]

46:27 234A Interest: 12000*3% = 360 234B Interest: 12000*6% = 720

[@SD-hx5ps]

Already paying education cess which has been increased now, don't know where that money goes. This interest should be abolished for salaried people, they don't know what will be the liability after switching jobs multiple times in a FY

[@ankitayadav3463]

46:40: i terest us 234A 12000*3%=360 interest us234B 12000*6%=720 ❤❤❤❤

[@dr.monojitsaha3449]

In reality the IT department considers the whole amount of tax payable as advance tax. That's why we (salaried employee) need to compute TDS based on percentages given for payment of advance tax.

[@gautam11110]

Example 3 interest under section 234A is 20000x5%=1000

[@vajinderkashyap1124]

simple learinging

[@StudyAtHome]

Great to know

[@vindhyapriyagopal4567]

Sir mostly salaried person salary ke according apni income se monthly ek fixed amount advance tax deduct krwate h. Fir q new tax regime me itr file krte tym interest u/s 234b n 234c lag raha h.

[@sarswatikumari4088]

23a applicable on 3 months of 20000*1% 23b applicable on 8000 of 12 months and 12000 of 21 mon

[@StudyAtHome]

👍

[@tusharrajput9149]

But hat's off to your uncompetable lecture ❤❤❤

[@StudyAtHome]

Thank you so much for your admiration! Keep learning and growing!😊

[@nripendraku]

18:09 example -1 234C will apply sir ❤😊

[@nripendraku]

19:12 my answer is correct sir ❤😊

[@StudyAtHome]

Good!

[@nripendraku]

1:17:20 मजा आ गया सर thankyou so much sir, ❤😊

[@StudyAtHome]

You're welcome.😊

[@ARIJIT474]

Sir , How should we assume the total income at the beginning of the year for the rest of the FY, in case of business or capital gain or others sources.

[@StudyAtHome]

You don't have to do that this is already been taught. In case required watch the lecture again.

[@spiritualbrahmad]

Example 2 Sec 234B and 234C is applicable

[@Cmakartikmaheshvari]

Yes 27:36

[@harshhhhhhhhhh]

exp 4 interest u/s 234=450

[@gautam11110]

Example 11: interest under section 234A=12000x3%=360 Interest under section 234B=12000x6%=720

[@vishalkatkamwar]

example 11 234A+ 234B my asn is 234A intt 12000*3% = 360 234B intt 12000*6% = 720

[@vishalkatkamwar]

my ans is correct

[@zoyakhan29]

exp 4. 234A int= 15000*3%=450

[@nripendraku]

29:26 234A interest= 20,000x3%= 600

[@nripendraku]

31:05 my answer is incorrect sir 😊

[@StudyAtHome]

That's okay, Keep learning and improving!😊

[@surajsharma-z5w]

Answer : 234A (12000 * 3% = 360) 234B(12000 * 6% = 720)

[@MahakDahiya791]

46:50 Eg 11. 234A- 12000@3% - 360 234B- 12000@6% - 720 Eg 12 234A - 100 234B - 6000@3%- 180 5000@6%- 300

[@ramchandrakelkar2427]

28:00 1000rs 30:20 450 rs

[@harshhhhhhhhhh]

exp 3 interest u/s 234=1000

[@Shivanihasbe-123]

Example 12= 234A =100 234B= 480

[@gauravjagetiya6700]

ex3 20000*9*1% = 1800

[@ppatil2295]

27:00 234A Interest = (5*200) = 1000 Matlab due date of return and date filing return ke bich aagar hamne tax paid bhi kr dia toh bhi government use nahi manegi Lakin agar due date of filing ROI ke pehle kr dia toh may be(depend on how much tax you paid whole or part of tax) interest nahi lagega SAHI HAI KYA SIR KYA YA CONFUSED KR DIA MAINE KHUDKO😅

[@ppatil2295]

Sorry kuch jyada ki confused kr bola aapne aasan bhasha mai samzaya😅

[@casumitkumarrai]

example 3 -- no interest charged

[@casumitkumarrai]

i am wrong

[@nripendraku]

23:59 Right sir ❤😊

[@pravincarpenter4389]

49:09 234A Rs.360 234B: Rs. 720

[@Aditi_noir]

Eg 4- 15,000 × 3%= 450 rs.

[@gauravjagetiya6700]

section 234a ka intrest 31..07.24 to 15.09.24 meanms 3 months = rs.(25000-5000-8000)*3*1% = rs.360/- and sec 234b ka intrest = (25000-5000-8000)*9*1% = rs.720/-

[@VanshikaMalik2105]

Thank you so much sir

[@nripendraku]

1:12:19 yes sir now clear sir ❤😊

[@nripendraku]

1:05:14 अब मजा आया सर thankyou so much sir ❤😊

[@StudyAtHome]

You're welcome!

[@dishantkumar7910]

234A + 234B example 234A = 3% of 12,000 = 360 234B = 6% of 12,000 = 720

[@nripendraku]

3:35 Advance tax payable= Tax payable - TDS THEREFORE 1,00,000-70,000=30,000 😊

[@StudyAtHome]

👍

[@karinakumari2934]

Eg 1: 234C

[@ankitayadav3463]

example 4 ...15000*3%. 450

[@rdxbihari1779]

IN EXAMPLE 11 INTREST OF SECTION 234 A IS 360 & INTREST OF SECTION 234 B IS 720

[@studyguru9990]

Example 3 234A interest amount= 1000 rs because of 5 month (each month 1%)

[@nripendraku]

1:16:49 87A का Rebate नही मिला तो 12,500 या 25,000 तो ऐसे ही हो जायेगा सर ❤😊