CA/CMA Final DT & International Tax Revision May/Nov 2024 | NR Taxation | By CA Atul Agarwal AIR 1

[@akhileshladdha2596]

1:00 1) Residential Status 2:00 A. Individual 15:44 B. HUF 16:35 C. Firm/AOP/ BOI/Local Authority 17:05 D. Company (Important) POEM 32:45 2) Scope of Total Income 43:00 3) Income deemed to accrue or arise in India Sec 9 44:13 (i) Important 1:15:25 (ii) to (iv) 1:18:34 (v) Interest 1:22:28 (vi) Royalty 1:27:10 (vii) FTS 1:29:32 Exempt Income of Non Resident 1:36:18 4) Presumptive Taxation for NR 1:50:02 5) Head office Exp. of NR Sec 44C 1:58:54 Capital Gain in case of NR 2:01:56 6) First proviso to sec 48 imp 2:11:11 7) Special Provision for NRI XIIA 2:23:46 Special rates for NR or Foreign Co 2:25:31 8) 115A & 44DA 2:40:15 9) 115AD (FII) 2:45:22 10) NR Sportsman sec 115BBA (imp) 2:56:00 Page 2.21 of Capital Gain 2:59:05 11) MAT on Foreign Co & Miscellaneous 3:05:54 Important Marking

[@247MotivationAdda]

Thanks 🎉

[@tranquillife_]

Thank you yaar❤

[@CharteredAccountantNo.1]

thanks a lot

[@wenkatasaiiraaj2120]

Thank you so much brother

[@rajvipandya3073]

sec:9 43:00 business connection 48:00 vodafone case 58:00 9(i)(ii) 1:15:27 9(i)(v) interest 1:18:47 9(i)(vi)(vii) Royalty FTS 1:22:31 9(i)(viii) gift 1:27:46 exempt income for NR 1:29:43 sec 44B shipping bus 1:36:50 sec 172 occasional 1:40:12 sec 44BBA aircraft bus 1:46:21 44BB pl & m/c 1:47:49 head office 1:50:24 CG of NR 1:58:54 CH XII A 2:11:45 115A INT DIV 2:25:32 115A royalty & fts 2:35:34 115AD FII 2:40:18 115BBA 2:45:24

[@man12443]

Every teacher are good...but u know the exact requirement of ICAI and students on exam days... Appreciate ur work on drafting of notes, Linking & sequences of concepts.❤

[@Chinniharishkumar]

I feared about DT after seeing Banwar barona sir concept book.......How can we revise in day before all these!! so with my friends suggestion i had ordered your books and started solving QB after studying concept book, now for me DT was like cake walk........!! Thank you Atul Sir!! Most of CA students who were following will remember you for life time!! Most of us firstly dont know how to read. for those who were like your books and classes were the solution. Lots of love from south india.

[@PrinceKumar-iv8vr]

​@@extraordinaryme6442Toh marr hi jaata

[@rockro4042]

Hi Bro have you solved bb sirs question bank or purchased Atul sir Question bank ?

[@devvratsinghshekhawat7593]

@@nalinavsharma3375 congratulations

[@srikantaswain3073]

Radhe Radhe ❤🙏❤

[@t.kothari5235]

Nahi bhai i agree atul sirs book is compactor than compact

[@kartikgupta_1008]

AIR1 Brothers (hamare guruji) are rare talent. Jo log sir se padh pao zaroor padho, ese teachers aur milna mushkil hai

[@BankeBihari108]

Important note FOR SELF: 1) 17:35 tax rate of company 2) 1:32:00 NR Exempt income 3) 1:47:00 PTS (44BBB) 4) 1:53:00 Head office exp of PE 5) 1:59:00 CG of NR (bonds point) 6) 2:09:35 - 2:11:09 proviso to 48 & 112A 7) 2:16:00 NRI 2:22:59 8) 2:56:30

[@AVINASH_KR_THAKUR]

I am watching for interview. I qualified CA in may 23 by only watching revision video and hand written notes of Atul guru ji.

[@vaibhav_nitesh]

Kya baat h bhai mujhe bhi guide Karo, 40 lana h in any case.

[@ankitamainghi3956]

hey if i watch only watch revision videos for DT & try to solve QB on my own, is that possible? I have not taken any classes for DT & have to do it for the first time. Please any suggestions would be really appreciated !

[@aashnalulla3260]

@@ankitamainghi3956 Yes Ive been doing it and its working out for me, the faculty is amazinggggggg

[@CAAdityakumar1999]

17:35 company tax rate 32:52 Scope of total income 58:00 Vodafone case

[@akshaybalsara586]

2:29:44 115A. Int 30/6 clar 2:41:27 115Ad Int 30/6 clar 2:43:08 FII Co surch rate

[@Diwakar_Bagdi]

Wow...thank u so much sir...I was just revising NR taxation and saw your notification❤❤

[@man12443]

Sir Please upload tax audit/GAAR/BLACK money/advance ruling/E.levy...and remaining chapter as soon as possible.🙏🙌

[@Ssv72024]

18:46 Determination of POEM 18:58 Active Business Outside India (ABOI)

[@Kavita-zr8vo]

2:17:09 chapter -XII -A Shares of Indian company is a forex asset. Then LTCG taxable at the rate 10% here. What if these shares are Listed shares. Then what will prevail ? As because section 112A also applicable and assesee already opted this Chapter -XII-A Kya apply hoga ?? Section 112A k hisab se 1 lakh Tak exempt and then taxable????? Ya fir seedha 10% ?

[@travellerhunt6852]

Nhi 1lac wala nhi milta I think soo Coz mena ek question dekha tha u book m usma 1lac k benefit nhi tha but please check one I'm not sure about this

[@ashilarif]

+1

[@GargAbhishek]

Chap XII-A is optional so it is upto choice of assessee which is more beneficial and in LTCG Case, assess will always choose 112A as there is double benefit, 1 is indexation benefit and 2nd is upto 1 lakh benefit but from questions point of view they will give a hint on what to chose whether 112A or Chat XII-A

[@harshi2804]

cleared group 2 because of you and surendra sir, in last year. ❤❤❤❤ coming back here just to feel the nostalgia

[@piyalibhattacharya2153]

Can you please share the tips?

[@harshi2804]

@piyalibhattacharya2153 even if you do limited syllabus just be super duper confident in that. i only studied 70% of syllabus in DT and IDT but i scored 50 and 60 respectively:)

[@meenaljain1270]

Radhe radhe sir....sir jaise aapki classes dekh k ca final ho gaya be vaise he aaj ka interview ho jaye clear sb 🥹♥️

[@PayasMehta-pw6cr]

Sir aapka lecture bohot mast haii…… aise hi chalta raha toh ICAI Ka pass rate badhna hi hai!!

[@ankethadawale5225]

section 115 A 2:25:30

[@poojavishwakarma-u2w]

1:12:04 2:07:05 2:42:32 3:01:21

[@akashsoni2469]

I love you sir ..... Kya padaya he aapne. NR taxation pura mind me chap gya .....or appke format se rates bhi easily yaad ho gaai.....saare questions bn gya ek baar me BB sir ke complier ke...... thankyou Sir.

[@ankitamainghi3956]

hey if i watch only watch revision videos for DT & try to solve QB on my own, is that possible? I have not taken any classes for DT & have to do it for the first time. Please any suggestions would be really appreciated !

[@shobhitmangla1719]

​@@ankitamainghi3956yes it would be Suffficient

[@palkiandmuskan2507]

So amazing, so in depth, such a great conceptual clarity. Just Wow Sir. 👌👌👌👌👌👌👌👌👌You are the best😊😊Thank You so much Sir.

[@chirag_bothra_23]

115BBA MAI ROI NHI BHARNI AGAR BAS 115BBA VALI INCOME HE TO AND TDS HAVE BEEN DEDUCTED, AGAR RETURN NHI BHAREGA VO TO TDS KA CREDIT KESE LE PAEGA???

[@charteredinvestor]

Important points 17:36

[@PragyaSingh-qm9lh]

Thank you for explaining every provision with examples ! I appreciate your efforts.

[@YashikaBatra0]

2:23:22 Special Tax Rate for NR

[@honeychaturvedi6676]

Amazing revision sir.. very thorough with conceptual clarity and linking with related provisions. Thankyou 🙏

[@GSTopedia]

Atul sir one and only dt king❤

[@mehulsinghvi7374]

Thank you sir!! Loved this revision video!! was very detailed with examples.. looking forward for the same for other chapters..🙏🙏

[@chirag_bothra_23]

115BBA MAI ROI NHI BHARNI AGAR BAS 115BBA VALI INCOME HE TO AND TDS HAVE BEEN DEDUCTED, AGAR RETURN NHI BHAREGA VO TO TDS KA CREDIT KESE LE PAEGA???

[@KrsnaConsciousness..]

Radhe Radhe. Thank you so much Sir 😊

[@CADeepikasharma-99-96]

RADHE RADHE😇

[@riyajain9331]

How can be someone soooo good😇 Million of thanks sir🙏🙏

[@heenaljain1340]

special tax rates for nr/f co. 2:23:29

[@MichaelScott-z9o]

1:57:28 Adat se majboor😂😂

[@NishantT121]

44:13 9(1) Business connection - IMP

[@pranavsinkar1648]

Will there be a revision video for other topics such as- fundamentals of BEPS, Application & interpretation of tax treaties ,overview of model tax convention, latest devlopment in international taxation, tax Audit & ethical compliance, Tax planning, tax avoidence & tax evasion ??

[@sakshiraturi005]

Equalization levy bhi toh nahi h

[@pranavsinkar1648]

@@sakshiraturi005 i think equilization levy kisi toh lecture me sir ne cover kiya hai

[@sakshiraturi005]

@@pranavsinkar1648 pls tell me kis lecture mai cze mujhe mil nahi Raha h

[@meenachoubey8286]

important topics- Poem Sec 9 (v,vi,vii) 44B/BBA 44C First proviso to sec 48 XII A NRI Special tax rates (115A, AD, BBA)

[@sasirekha1574]

Thank you so much, sir. I got much more clarity than before.

[@chirag_bothra_23]

115BBA MAI ROI NHI BHARNI AGAR BAS 115BBA VALI INCOME HE TO AND TDS HAVE BEEN DEDUCTED, AGAR RETURN NHI BHAREGA VO TO TDS KA CREDIT KESE LE PAEGA???

[@Muskanyaaadav]

1:37 44B Initially Aboi Chp 12A 02:11:00

[@yashmaheshwari505]

Radhe Radhe Jai shree Ram 🙏

[@CaAkash1]

2:30:00 interest rate tax rate confusion 😊

[@ap3261]

business connection 45:30

[@talentdiscovery8824]

44B shipping - 1:36:20

[@meghanasomashekar1347]

No doubt Atul DT makes the subject easierr

[@dhikshithkumar653]

Radhe Radhhe Thanks for your lectures sir

[@RajshekarIengar]

Radhe Radhe Sir🙏

[@RitikaSharma-j9q]

Thankyou so much sir😊 very helpful video . God bless uh

[@gomteshsanghvi205]

Radhe Radhe ❣

[@vanshagarwal9431]

sir best lecture for nr taxation..❤❤ sir iska naam revision video se change krke fastrack lecture krdo🤣🤣

[@yj9032]

Aap bhagwan ho hum CA students ke liye

[@Subscriber1007]

business connection 45:22

[@pritishkhandelwal5063]

Radhe radhe Sir. As per ICAI module IFSC ke case mein 4%/9% rates applicable hai, but apne exempt bataya hai? Can you clarify?

[@anushshanbhogue5323]

For Non IFSC unit loan agreement or rupee denominated bonds made on or after 1/7/2023 is exempt. But for IFSC it's 9% TDS.

[@sandeepkamble9922]

Same doubt

[@Venom5549]

Unit located in IFSC= exempt Security listed in IFSC stock exchange= taxable 4%(upto 30.6.23) otherwise 9%

[@srisudarsan2049]

Thank you so much sir......Kindly upload for all chapters quickly.....thank you

[@sonikajoshi8579]

One of the best videos about this topic.. Thank you sir

[@naglax888]

3:05:55 Most important topics

[@dhriti_jaiswal]

Radhe radhe Hare krishna

[@chirag_bothra_23]

115BBA MAI ROI NHI BHARNI AGAR BAS 115BBA VALI INCOME HE TO AND TDS HAVE BEEN DEDUCTED, AGAR RETURN NHI BHAREGA VO TO TDS KA CREDIT KESE LE PAEGA???

[@ashilarif]

RNOR rationale 40:40

[@hemaprabhakar7200]

Atul Ji! Are these new series of revision videos for may 2024 attempt? Or can we see nov 2023 revision videos for may 2024 attempt? pls boliye Sir

[@yogi5253]

Yes, this video's are applicable for may2024

[@CAFinal-mr8ko]

Day-4 & 5/12 Radhe Radhe❤

[@CA_Mansi]

Thank you so much sir ❤

[@YashviLodaya]

Start 1:04

[@PayasMehta-pw6cr]

Mahol jabardast shandaar🎉

[@lokeshvadlani8247]

Radhe Radhe!

[@srirambolla554]

1:59:01 tomorrow to complete from here

[@ShivamGupta-ol4em]

Best lecture ever ❤

[@yogeshbihani1732]

Best Revision video for NR taxation

[@Saurabhdaruka]

Agreed!

[@poojahonrao9108]

Thanks a lot sir for your efforts ❤

[@ashwanijaiswal6635]

👍 for your passion

[@rockro4042]

Is this video relavent for may 2024 ? , because for tax on intrest from IFSC by way of RDB, bonds , i couldn't see the 4% before 30.6.23 and 9% if after 1.7.23 in the book. Please clarify this

[@CaAkash1]

maalik dhaga khol diye aap NR taxation ka

[@lifemoments5685]

Thank you for this help😊

[@poojavishwakarma-u2w]

30:30

[@GargAbhishek]

Anybody pls help on this point: Residential status ki additional condition me 1st condition hai 2 out of 10 preceeding prev. yr me resident hona chahiye but atul sir ke question bank me kayi questions me 9 out of 10 likha hai..and sir said this is correct and asked to checkout his revision videos but i could not find it in revision video..koi pls btayega ye kya chakkar hai....

[@yashhire807]

Achhese padho Non resident for 9 out 10 matlab Resident for 2 out 10 hai wo Udhar ulta bataya hai Achese padho

[@girimaheshbabuvenkatagiriv3730]

Radhe radhe..

[@shivangijain674]

THANK YOU SO MUCH SIR🙏🙏😇😇

[@CAChirag24]

53:12 DTAA and NR tax Crux

[@vjrgv7462]

3:03:15

[@sharanyavineet8750]

Thank You Sir !

[@madhuriyedluri6450]

Sir Could you provide dt and idt lectures in english for may 2024 attempt

[@vikashmeds7429]

Radhe Radhe sir

[@RaghavNuwal12]

Radhey Radhey Bhaiya Sorry bahot lame cheez puch rha hu but please btaiye ki agar section number nahi likhenge to marks cutt hote hai kya? because muje concepts pure pata hai but sections galat na likh du pls help

[@AtulAgarwal]

Ni hote Radhe Radhe

[@siddharthjain396]

Thank u sir radhe radhe

[@jaihindh218]

dear sir, is this a sample lecture video or you are going to upload new revision videos ??

[@smitasantuka9311]

This is the main revision video of the entire NR taxation chapter. Not a sample.

[@varshajain2552]

Tax rate on dividend income from business trust for NR/FC is 10% right? But it is not covered u/s 115A. Only Interest income is covered i.e at 5%. Section 194LBA. Kindly clarify

[@VinayAppana-e4n]

very usefull revision lecture

[@nirmalakumari3662]

Sir in question 43 why is TDS paid toward royalty not deducted at the end after computation of tax liability?

[@rup907]

If a person goes outside India for employment purpose, then in that CFY we will consider him as resident only if stay in India > 182 days. Does the same condition apply for next year too, or shall the residential status be determined as per the normal provisions in the next year?

[@gouravkedia2031]

Same provision I think

[@pradyum8128]

Big fan bhaiya ❤

[@urvishah3442]

Super se bhi upar

[@sharadsharma1332]

Agr ch12A m 112A hua h on shares of indian company listed shares toh wha pe 100000 wali deduction milegi ky

[@anushshanbhogue5323]

Yes

[@vivekvarshney1035]

Sir listed debentures sold by NR Foreign company of Indian company on which LTCG hua h Foreign company ko toh tax kis rate se lagega LTCG on listed debentures pe?

[@AtulAgarwal]

10

[@nehajoshi9281]

Is this as per section 112? Rate @ 10 percent is as per which section?

[@avinashpanigrahi9679]

Thank you Sir 🙏

[@ac29007]

Sir if we apply DTAA rate instead of 115A rate for Royalty because the former is more beneficial, do we also have to apply surcharge and cess on such DTAA rate?

[@TheAdarshMehta]

No

[@kamyapareek1112]

These vedios benifitable for November 24exam or not

[@AnjaliGupta_1912]

In description, it's already mentioned 😅

[@Steamoffinance]

Vodafone case well explained

[@shubhamjain4897]

Sir if specifically given in question that poem of a foreign company is in india but PY turnover of that foreign company is less than 50 cr, so is this foreign company resident or non resident?

[@SmileWithGeeta.S]

If Turnover is 50cr or less in a "F.Y", POEM will not apply in this case.

[@ankitthakkar9986]

Sir Question bank me FTS Wale que me likha hota hota he ki collaboration agreement approved by CG , to agar approve na ho by CG to income deemed in india nai manenge ?

[@malvikajangir3911]

fts and royalty always taxable chahe PE ho ya na ho

[@hiteshvishwakarma8633]

57:55 Vodafone case law

[@milanpaudel9624]

radhe radhe atul sir. vitamin c" lijiyega lagta h common cold hogaya apko

[@AtulAgarwal]

Radhe Radhe 🙏

[@chaithrabm5155]

In section 48 for COA should it be average rate or TTSR rate?

[@jithinthomas7933]

Average of TTBR&TTSR

[@Mgking107]

is the notes available to download of this chapter

[@rajashekarreddy5169]

When will you release Notes and question bank for may 24