96. Taxation of Income from Speculation | Profits & Gains from Business or Profession

Taxation of Income from Speculation | Profits & Gains from Business or Profession
00:00 - Any sum received (or receivable) on account of any capital asset 35AD
16:10 - Any profit or gains arising from the conversion of inventory into capital asset
21:55 - Income from speculative transaction
✅ Income Tax AY 2024-25 - • Income Tax AY 2024-25 ...
✅ GST - • GST New Lecture Full C...
✅ View only Income Tax PDF (Non - Downloadable) - on-app.in/app/o...
Your Query -
how to calculate speculative business income for tax
what is speculative business income in income tax
taxation of income from speculation
speculative business income in income tax
specified business sec 35ad
sec 35 pgbp
speculation business in income tax
what is speculative business income
taxability of speculation income
profits and gains from business
profits and gains from profession
speculation business loss set off
speculation tax
speculative business
Comprehensive Learning Platform - Study At Home
Prepare for CA, CS, CMA & Skill Development Courses
💻 Windows: www.StudyAtHom...
📱 Android & iOS App: ​"Study At Home - Learning App" - bit.ly/StudyAt...
Other Free Courses on KZbin:
✅ Accounting Playlist - • Accounting Playlist | ...
✅ Costing Playlist - • Costing: Playlist | CA...
✅ Customs Playlist - • Customs Full Course: P...
✅ CA Foundation QA Full Course Playlist - • Quantitative Aptitude:...
✔️ Contact Us - 7776012345, 8737012345
✔️ WhatsApp Channel - whatsapp.oia.b...
✔️ Telegram - t.me/StudyAtHome
✔️ Instagram - / studyathome
✔️ Twitter - / studyathome_org
✔️ Facebook - / studyathome.org
✔️ LinkedIn - / studyathome
✔️ WhatsApp - wa.me/91777601...
#carajkagrawal #pgbp #taxationinindia #speculation #capitalgaintax #incometaxcourse #incometaxact1961 #cainterdirecttax #caintertaxation #cmainterdt #csexecutivelectures

[@StudyAtHome]

✅Join Study At Home WhatsApp Channel - whatsapp.com/channel/0029VaAOYpQ7j6g3r4W4Rr0H ✅Stay in Touch with CA Raj K Agrawal by following him on all his social media - linktr.ee/CARajKAgrawal

[@MaxAgarwal007]

Aap sch me guru hu❤

[@ShivaniSharma-tg8mp]

Thanku so much sir 😊

[@itsme-sneha]

Thank you so much sir 😊

[@StudyAtHome]

👍

[@caaspirant_2820]

Thank you sir

[@StudyAtHome]

You're most Welcome

[@PriyankaPandeYTimeZ]

So awesome concept & understanding Thankyou sir 🎉🎉🎉🎉

[@StudyAtHome]

Always welcome

[@MangeshGadhe2558]

Speculation income kya explain kiya hai sir 😮 sab samjh aagya ❤ thank you sir

[@StudyAtHome]

Glad to hear you understood it well. Keep it up 👍

[@utkarshraj7880]

Thanks sir very informative session ❤

[@StudyAtHome]

You're most welcome! 😊

[@ameetopiwala7255]

Thank you so much sir for the wonderful lecture 😊

[@StudyAtHome]

You're most welcome! 😊

[@be_subhash]

Sir app kitni help kardete ho hamari uske liye sabd hi nhi hai ki kitni baar aap ko thank you bole thank you so much sir 💕

[@StudyAtHome]

Your kind words mean a lot to me, and I'm truly grateful for your appreciation. Keep watching!

[@ShivamKshah_278]

sir muje b apse Stock market padhna h, but inter ke bad

[@rohiit_i7]

Mind blowing lecture Sirji Thankyou ❤️ for give us valuable lecture

[@StudyAtHome]

It's my pleasure! Glad you liked it 😊 Keep watching! 🙌

[@vajinderkashyap1124]

Mazedaar video

[@StudyAtHome]

Glad you enjoyed learning!

[@crafts....7695]

Agar tax theory based hota tabtoh mai 100 me 90+ lee ate itna badhiya samjh ajata hai bas numerical me mautt atii haii😂😂❤thanku sir🎉🎉

[@StudyAtHome]

You're welcome! 😊 Keep practicing and you will find it easy to solve!

[@sushilyadav8028]

Excellent lacture sir, Thank you so much sir

[@StudyAtHome]

You're most welcome! Glad you liked the lecture!

[@priyankathakur9892]

Thank you for all your efforts sir😊

[@vajinderkashyap1124]

Nice explanation

[@StudyAtHome]

Thank you!

[@dilipnorton6465]

Thankyou so much sir ❤️❤️🙏🏻

[@StudyAtHome]

You're most welcome! 😊🙌

[@priyankathakur9892]

Thank you so much sir for all your efforts 😊😊😊😊

[@StudyAtHome]

It's my pleasure! Keep watching! 😊🙌

[@anchalpandey7251]

Thank you so much sir

[@StudyAtHome]

You're welcome!

[@debashisganguly6680]

Thank you sir for the effort you gave for us ❤. Acha class tha

[@StudyAtHome]

I'm glad you found the class helpful!😊

[@thatgossipgirl976]

Thankyou sir.

[@StudyAtHome]

You're welcome!

[@ARIJIT474]

Is the depreciation law is 32 is applicable here which states that maximum can be adjusted upto PBS

[@kgrvkt]

Thank you so much sir❤

[@StudyAtHome]

You're always welcome!

[@SUNITASHARMA-mi6ib]

Sir aap great ho , aap chapter ke concepts ko achhe se smja dete ho #hugerespect for you

[@StudyAtHome]

Thank you so much!

[@sirishasiri4680]

sir, Thank you so much it was an awesome class

[@StudyAtHome]

You're welcome! Glad you liked it!

[@ankitjha2]

Thank you sir 🙌 Share market topic was new for me, got a deep knowledge about that 🙌 ❤️ Rest is crystal clear :⁠-⁠)

[@StudyAtHome]

Great 👍You're welcome!

[@geetarajpurohit7973]

Its feeling like looking a web series very much Interesting nd knowledgeable

[@StudyAtHome]

Glad to know that! Keep watching!

[@kondamuriLakshmi]

THANKYOU SIR ❤ Sir, is that not possible to provide captions in English language ?

[@StudyAtHome]

You're welcome! We are working on putting English captions on our videos!

[@plzunbox7763]

12:58 sir par usmea capital asset bechne par bhi toh capital gain ayga 20% se ,, toh effective 8.4 crore ki hogi na (30-2-19.6)

[@ppatil2295]

Great lecture Sir😊

[@StudyAtHome]

Thank you! 😊🙌

[@Saksham9119]

Sir shi shi btaega ye income tax sach mein itna easy h ya apke padhane ki wjh se ye itna easy Lg rha h Apne starting ke lectures mein kha tha ye india ke sabse complex law mein se ek h pr abhi tk mujhe bhi bhi esa lga nhi 😂😂😂😂😂

[@StudyAtHome]

Income Tax kaafi complex Law hai, lekin jab aapko clear explanations milti hain, toh understanding easy lagti hai. Aapka feedback dekh ke khushi hui ki meri teaching se aapko concepts clear ho rahe hain! 😄

[@Saksham9119]

@@StudyAtHome sir ese hi advance accounting ki bhi fresh playlist leke aeye new graphics ke saath Apki purani playlist mein kuchh videos ki quality jada achhi nhi h clear dikhta nhi h Ek new playlist le aeye you can charge for that and I am ready to pay for that

[@nripendraku]

❤ Awesome ❤

[@StudyAtHome]

Thank you!

[@Vishal_rana722]

Bohot HARD sir, kya lecture tha, your efforts and way u explain critical things is Mind blowing, aisa lecture ca inter mai kya, final mai kya, puri life mai itna acha lecture nahi milta 1 hi lecture mai even after lakh rupees 🙏🙏👍

[@StudyAtHome]

So nice of you! Glad you liked my lectures 🙌😊

[@nishaparveen1465]

Sr stock market course ka link ???

[@StudyAtHome]

Check out the course from here- Basics of Stock Market: www.studyathome.org/products/basics-of-stock-market-by-ca-raj-k-agrawal/ Advanced Stock Market: www.studyathome.org/products/stock-market-certificate-course-by-ca-raj-k-agrawal/

[@Ankitjangir86]

Sir if assesse apne aap ko trader manta hai Or interday transaction long term h To profit pgbp k according taxable hoga ya Sec. 112 A k according taxable hoga

[@StudyAtHome]

PGBP

[@naina5208]

Sir in exam , how to write theory ?? Can we use our own words??

[@StudyAtHome]

Yes, you can

[@pranavsingh5572]

babhut maja aa rha hai class me

[@StudyAtHome]

Glad to know that!

[@nripendraku]

❤ Good morning sir ❤

[@StudyAtHome]

Good Morning! ☀️

[@Meatmoon]

Toh kaise ho aap log is for Chhapari boys For CA boy's: Hello everyone,kya haalchal #Rajsirkiclass

[@Vishal_rana722]

12:00 Sir, 98cr ka capital Asset (jiska 100% deduction taken in 35AD) sold karne par PGBP income nahi tha PHELE (but due to this:- sum received against transfer of capital asset in which 100% deduction allow , now taxable in PGBP ) toh before this ki ab pgbp income hoga ye, capital gain toh laga hi hoga PHELE , isse tax aaya hi hoga , toh 28 cr ka benefit thodi hua, vo 98cr par bhi Capital gain tax laga hoga Ye provision toh sirf isleye kaam ka hai ki , capital asset( jisme 100% deduction taken) sold karne par capital gain income nahi, balki PGBP income ab My Exact question in one line :- 98cr ab pgbp income (due to above provision), but before this provision, capital gain income hogana toh 98cr par tax lagega so 28cr ka benefit nahi

[@LokeshChoudhary551]

35:57 sir isko short selling kehate hai Kya??

[@Yunus00933]

Sir please upload at least 2 videos daily

[@nripendraku]

26:43 आप कोइ भी बात बेकार बताते ही नहीं है सर in fact हम तो ये सोचते हैं कि अगर आप इस दुनिया में नही आए होते तो हम जैसे मिडिल क्लास से भी नीचे वाले students का क्या होता।in fact Bharat को बड़ा भारत बनाने का काम तो आप जैसे लोग ही कर रहे हैं सर और हम भगवान को धन्यवाद देते है कि वो आपसे हमे मिलवाया।

[@StudyAtHome]

Thank you so much for your kind words! I'm able to do all these only because of the love and support of my students!

[@ankitjha2]

Well said brother

[@SahilKumar.05]

What is options in stock market

[@StudyAtHome]

These are contracts giving you the right, but not the obligation, to buy or sell a stock at a certain price before a certain date. Think of them as special play tickets in the stock market!

[@tanyasingh2955]

sarkar: lo ye lo benifit 10 year tax free businessman : nhi ye toh vaise bhi milta sarkar : lo ye 20 year benifit businessman : na isme kya faida sarkar aacha ye lo specified business businessman : lo ye lo150 cr se tax liabilty 50 cr bina specified business kiye... and hence the law keeps increasing

[@santoshchourasiya9969]

Sir can u please tell in may 24 MCQs will be there or not.

[@StudyAtHome]

ICAI will notify this separately before Exam as per last notification. In our opinion MCQ would be there and ICAI will notify that soon.

[@damonsalavatore951]

when will next video be uploaded sir

[@StudyAtHome]

It is uploaded daily at 9 O'clock!

[@avinashmishra3098]

Sir stock market k course krne p koi certification v milti h?

[@StudyAtHome]

Yes, check out the course: www.studyathome.org/products/stock-market-certificate-course-by-ca-raj-k-agrawal/

[@avinashmishra3098]

Ok thank you

[@shaileshkothari2439]

sir, syllabus kab tak end ho jayega?

[@StudyAtHome]

It will be completed by February 2024.

[@teachnicalshubhamshaw2937]

Sir jab IPL ka auction hota h aur usme Jo players ko Jo Paisa milta h kya woh bhi pgbp mein aayega

[@StudyAtHome]

Yes, as it is a professional income under a professional contract.

[@pavank5497]

Good morning sir 🙏🙏. I have one general question... Can spot market also be called as "CASH Market" ??? . . . Please solve ... Today's majedaar learnings: About : 1. Sec 35AD 2. DLF Example 3. Whole Chunk of Share Market .... . Hats off to your explanation sir ❤❤❤

[@StudyAtHome]

Yes! and thank you for your kind words!

[@deepikaarora4732]

sir y jo 44.39 min wala audio hai aapne galat kha inter nd intra please correct me if m wrong

[@StudyAtHome]

Yes, it should be intra.

[@deepikaarora4732]

Thank you sir Tax aisa subject hai jo students morning m nhi pdhte hai but only because of you may be most of the students tax mrng m Bina soche utha lete ho including me ❤ huge respect sir

[@Caguidance]

Ca final k liye ye videos refer kre, paper 4 k liye?

[@dimplesuthar9810]

1.8cr

[@kaushik..123]

[@StudyAtHome]

Thank you! 😄

[@zeeshankhan90122]

thank you sir