CA/CMA Final DT Revision May/Nov 2024 | Various Entities, MAT, AMT, Buyback etc | Atul Agarwal AIR 1

[@snehagarg1103]

Mat 32:27 Taxation on buy back of share 1:16:46 Tonnage taxation 1:29:10 Business trust 1:38:07 Investment fund 1:59:43 Securitization trust 2:08:20

[@dhavalsoriya9896]

00:58 Taxation of local authorities 03:07 Taxation of Co-operative society 05:26 AoP/BoI

[@minalingle1106]

17:48 AMT

[@vaibhav5238]

17:52 AMT - Imp 32:10 MAT - alternate attempt 1:16:00 BuyBack - Faltu

[@Googles-f5y]

00:04 Taxation of Various Entities 01:46 Taxation of Local Authority and Cooperative Society in Jaipur 05:09 Transfer fee is not taxable 06:48 Tax treatment of interest and relationships in entities 10:16 Calculation of total income and imposition of slab based on other income of members 12:04 Tax treatment of member income and MMR 15:25 Taxation of Member's Income from AOP 17:06 Discussion on tax benefits and implications 20:06 Calculation of total income and various deductions 21:41 Tax benefits on building and machinery purchases 24:39 AMT concept applicable on non-claimed pension under specific sections 26:13 Overview of Alternative Minimum Tax (AMT) and its impact on tax payments 29:10 Understanding MAT and AMT calculations 30:48 Understanding tax payable and deductions 34:10 Understanding book profit and loss account 35:38 Additions to be made in the PNL for tax purposes 38:29 Discussion on notional loss, company income, and deductions under sections 10 and 10D 39:59 Understanding expenses debiting and income addition 43:07 Accounting for credits and debits in PNL and reserves 44:41 Accounting Treatment for PNL Reserves 47:39 Explanation of credit and depreciation in relation to asset revelation 49:19 Depreciation and revaluation of assets 52:43 Discussion on corporate insolvency resolution process 54:17 Accounting for various entities' provisions and adjustments 57:14 Calculation of book profit under different accounting standards 59:25 Items reclassified to PNL will affect net profit or net loss 1:03:03 Treatment of instruments and asset reclassification 1:05:04 Distribution of non-cash assets to shareholders 1:08:23 Handling debit and credit balances 1:10:02 Accounting for various reserves and adjustments 1:13:09 Understanding MAT and its implications on company tax payments 1:14:31 MAT and AMT credit, conversion to LLP 1:17:37 Taxation on distributor income and buyback of shares 1:19:31 Tax implications on distributor income and company buybacks 1:22:36 Explanation of buy back tax and shareholder's tax 1:24:01 Calculation of buyback tax on distributor income 1:27:34 Interest calculation and penalty for late tax deposit 1:28:59 Taxation of Indian shipping companies and tonnage taxation 1:32:05 Calculation of Daily Turnover Income based on Ship Weight 1:33:53 Tonnage income calculation and conditions for tax scheme 1:36:49 Taxation of relevant ship income 1:38:32 Business trusts in real estate and infrastructure markets 1:41:41 Business trust dividends and taxation 1:43:10 Taxation of Income for Business Trust 1:46:12 TDS provisions for dividend income 1:47:39 TDS provisions for business trust and non-resident companies 1:50:38 TDS deduction and its benefits 1:52:00 Tax implications of rental income for business trust 1:54:59 Consider business and unit holder interest for profitability 1:56:41 Business Trust as an Income Distributor 1:59:45 Investment funds collect money and invest in various assets 2:01:23 Investment funds act as middlemen between investors and startups 2:04:27 Taxation of income for investment fund to unit holder 2:06:27 Discussion on setting off and carrying forward losses in different heads 2:09:18 Understanding loan recovery and investment income for trust entities 2:10:56 Taxability of income in the hands of the investor 2:13:54 Important topics in taxation for CA/CMA Final DT

[@castudy24]

🔥🔥🙏🙏

[@santhapreman2758]

Thanks

[@Googles-f5y]

@prisu0712 typing nahi AI generated😂

[@castudy24]

@prisu0712 uski wajah se hi aaj hamara itna time bach gya, you should be thankful to him

[@diwakarsinha8943]

bro how u did it?

[@akshaybalsara586]

5:26 AOP BOI 17:48 Amt 32:24 MAT. 54:33 Mat summary+/- 57:34 IND AS adj MAT 1:03:44 Demerged adj Mat indas 1:46:36 BT taxability

[@shahmanav8848]

Pehli baar DT easy lag raha he sir ,notes are fab 🔥🔥🔥

[@mrudulabawaskar4616]

Actually ❤

[@HAPPYHEERAM]

Great

[@PrinceKumar-sj7uq]

Same bro

[@palkiandmuskan2507]

Sir aapki regular class se 10x better hai yeh revision lectures.😊😊😊So much clarity. In depth revision of each n every single point. Sir teachers mostly points skip kar dete hain revision videos mein but aapne single point nahi choda. Choti se choti cheez bariki mein cover ki hai. Hats off to u Salute to the efforts put in by you. Hamein yeh 2 hr 14 min ki video dikh rhi hai par uske piche ki jo mehnat hai recording editing and no matter how much professional a person is standing and delivering a lecture of 2 hours is in itself a skill so that every student can understand. Amazing work Sir ❤

[@Payalkeshwani77]

Truly

[@geetikagoyal7275]

Best faculty ever for CA Students!Regretting for not taking lectures from Atul sir.

[@sunilbarad-l4l]

MAT Ind AS 57:21 , buyback 1:16:20, Bussines trus 1:39:02

[@rajshreemantri6918]

Notes are too good, Radhe Radhe Sirji!!

[@kritisrivastava8672]

17:50 AMT

[@AamirAnsari-qd1hx]

20 years experience walo ko sirf exp. hai padhane ka dhang nhi, Final ka DT itne smooth tareeke se complete ho jayega kabhi socha nahi tha, 20 years. wale apne modules k loop mai phansa dete hain, jisse atul & surender sir jaise log bahar nikalne mai madad kartey hain apne To the Point Revision videos k zariye , Thank you bhat chota word hai, Balki aap Masiha ho CA student k liye...

[@shivangiagnihotri1325]

Very well explained whole chapter in crisp detail. Thank you so much Atul Sir for your efforts

[@DarshanaBalsara]

36:46 MAT - PENALTY INC TAX 39:31 10AA

[@202punataranuj8]

I will pass my DT exams with minimum 50 marks and will pass both my groups in CA FINAL NOVEMBER 2024 ATTEMPT Radhe Radhe🙏

[@harshitaaggarwal5799]

AMT ❌ Adanga dal diya ✅ Lovely sense of humour of Atul sir👌👌😂😂 @19:18

[@sanjayladdha5710]

Too good and very simplified and compact notes.

[@CharteredAccountantNo.1]

This video is a blessing ❤

[@79951]

Buyback 1:16:43

[@suchitrakumari7382]

Sir concept ke sath sath question me jis jis point me problem hota tha woh bhi clear kr wa diya

[@deekshashah9226]

I was afraid of MAT the video made it a cake walk now thank u sir😊

[@Payalkeshwani77]

Yr muje yad ni ho rhe

[@Payalkeshwani77]

Tumne kaisenyad kie items

[@deekshashah9226]

@@Payalkeshwani77 Dear i am from CS field...hamare paper me kuch repetitive hi ate the items isliye jaldi yaad ho gaye the itne sare mene nahi kiye

[@anupreetikhandelwal5113]

Sir you are very very humble. Thank you soo much sir.❤

[@heenaaggarwal133]

1:25:32 Int calculation

[@cpradeepkumar1682]

Sir your concept book and revision videos gives confident on concept Thank you so much sir

[@poojarana5922]

Thank you so much sir this is the best video of this chapter on YT n it gives complete clarity of concepts I'm so grateful for your efforts!! Radhey radhey 😊❤

[@techbro1607]

Tonnage taxation 1:29:00

[@AdityaKaushik-bh3xx]

Radhe Radhe ji ❤❤

[@yashkartari6053]

Radhe Radhe ❤ Maja Aa gaya

[@suchetmogali7858]

Thank you so much sir Thank you

[@himanshuagarwal8059]

Best revision among all on YT 👌🏻

[@manishamajhi1224]

Nice explanation ❤

[@suchitrakumari7382]

Sir mst revision krwaya aapne

[@Harshshorts368]

18:17 AMT

[@suchitrakumari7382]

Isse bht saare students ka problem solve ho jayega and I M regret ki maine aapse class kyun nhi li

[@cabuddy211]

Tomorrow is exam and I don't have confidence to bring 20 marks 😢

[@ajaygarg6180]

Radhe Radhe sir

[@thrivikramprabhu4241]

Radhe Radhe ❤

[@ashokojha8429]

Thank you so much.

[@RajshekarIengar]

Radhe Radhe🙏

[@kamranofficial685]

53:40 - re-revision MAT

[@yashgupta2120]

AMT - 17:41

[@Sagarsingla-xi5tp]

Sir for May 25 we can refer buyback prov after 1-10.2024 only, do we need to refer old prov where co is liable to pay tax under buyback for exam??

[@swatantrasingh7993]

Sir 56(2)(xii) not covered neither in Lect nor in Book 1:59:19 Should we ignore this.

[@shantanuagarwal3560]

sir plzz question solution ki videos bhi dal dijiye bhaut help ho jayegi

[@suchitrakumari7382]

Amazing sir

[@sakshivichare756]

58:00- MAT ind AS

[@PayasMehta-pw6cr]

15 marks pocket mai🎉

[@aunzaidi6394]

Amt 17:50

[@MS-ie2uv]

Sirji audit ke revision video bhi le aaye na🙏

[@vedantkumar7985]

Sir, for may 25 , 115QA no more applicable right?

[@akhilakki3542]

17:52 amt

[@ap3261]

43:07

[@vishnuvardhan4936]

Hello sir What kind of income will be pgbp income of investment fund

[@saurabhoza565]

Radha Radha sir from pune

[@minalingle6602]

THANK YOU SIR

[@vesheshgandhi9970]

38:00

[@jairaam9370]

Jai Sri Ram ❤

[@sanjayladdha5710]

Sir ye online notes show karte ho woh kahase milenge.

[@PrakashPatel-hw7py]

Site se purchase kar lo

[@gauravagrawal9780]

Buy karne padte hai ye concept book hai

[@World_of_aarika]

Free resource me bhi available hoga inki site pe

[@suchitrakumari7382]

Sir question ka bhi revision video daal dijiye

[@readwithvibes170]

Sir ye concept book hai?

[@GaganSharma-j7o]

Jay Shree Ram!

[@ThorBash]

Ye Pdf nhi mil ra telegram pe ….

[@rahultrivedi9875]

Sir AFM ki Concept book kab tak available hogi?

[@dhruvsharma9966]

Feb second week

[@202punataranuj8]

Kal exam hai

[@CaAkash1]

बोलो वृंदावन बिहारी लाल की जय

[@HAPPYHEERAM]

Goat

[@shraddha964]

Thank you so much sir 🙏

[@srikantaswain3073]

Radhe Radhe ❤

[@aslafkhan1]

Thank you sir.

[@laxmichandrikaeswarapu4246]

17:50 AMT

[@ujjwalsharma4466]

17:48 AMT

[@Mona1208-0]

Tysm sir❤

[@meghnachauhan4037]

Thankyou sir ❤❤