CA/CMA Inter - Jan-25 Revisions l Salary l CA BB l Part - 3

[@vaibhavchandak2917]

*IMP NOTE* 1:07:00: changes in the Rent free Accomodation limits *IF OWNED BY EMPLOYER:* 1. if Population upto 15Lakh: 5% of BDBACM 2. if Population >15Lakh upto 40Lakh: 7.5% of BDBACM 3. if Population more than 40Lakh: 10% of BDBACM *IF HIRED BY EMPLOYER:* , lower of- 10% of BDBACM or Actual Hire charges

[@ankit_yadav1430]

Note 6 : Gratuity 6:11 Note 7 : Pension 13:07 Note 8 : leave salary 15:40 Note 11 : VRS 19:14 Note 13 : Retrenchment compensation 21:13 Note 9 : Allowances 23:40 HRA 28:38 Note 10 : Provident Fund 30:26 RPF 32:52 Note 12 : Superannuation fund 38:18 Note 14 : Perquisites 39:25 1. LTC 40:16 2. Medical Facility 44:57 3. Loan 49:53 4. Gift 52:17 5. ESOP 52:43 6. Use of Moveable asset 53:42 7. Transfer of Moveable asset 54:55 8. Lunch Facility 57:43 9. ER cont^n - (RPF+NPS+ASF)( Limit exceeds 7.5L= perquisites ) 58:26 10. calculation of interest 1:00:30 11. Rent Free Accommodation ( House Facility ) 1:05:18 11. Hotel Benefit 1:09:39 12. Car Facility 1:10:27

[@RahulSharma-vh8hi]

DT is incomplete for examination without your revision lectures sir jii❤❤

[@gunjanvashistha3288]

i m watching 5th time , sare provisions finger ki tip pr hai sir ... thank u so much

[@canidhipsharma5894]

Best teacher of my CA Journey

[@sakshivaidya4825]

1:00:21 interest on excess of contributions 750000perquisite 1:22:12 115BAC some benefits full taxable 1:20:50 esop

[@mrabhilashchy3868]

00:02 Salary under section 15 is taxable for employee-employer relationship 01:42 Contracts about service and salary taxation 05:14 Understand the concepts of advance salary and arrears of salary. 07:00 Calculation of gratuity for government and non-government employees 10:39 Understanding average salary and gratuity calculation 12:29 Understanding gratuity limits and pension types 16:11 Leave salary is taxable, but there are specific rules and limits based on various conditions. 17:59 Understanding leave credits and average salary per month 21:18 Employees are entitled to compensation if removed from job 22:54 Definition of salary includes basic salary plus DA and turnover commission. 26:21 Transport Undertaking Allowances Overview 27:59 Understanding various types of allowances and their tax implications 31:19 Employee Provident Fund (EPF) contributions and tax implications 33:00 Employee's Provident Fund deduction and taxation 36:44 Unrecognized Provident Fund and its tax implications 38:29 Superannuation funds and additional benefits for employees 41:42 Calculation of actual expenditure for various transport modes 43:18 Employee travel entitlements for dependents 46:37 Exemption and taxation of travel benefits for medical treatment outside India 48:15 Employer-provided Covid-19 treatment benefits are tax-free 51:38 Understanding SBI interest rates and tax implications. 53:02 Tax implications of providing movable assets to employees 56:52 Tax implications of employer-provided facilities 58:34 Employer contribution to RPF and NPS 1:02:47 Understanding the tax implications of employer contributions to pension schemes. 1:04:54 Explanation of salary components and taxation. 1:08:04 Understanding various components of salary calculation 1:09:52 Taxation of employer-provided facilities 1:13:17 Taxable amount for employer-provided car and petrol 1:14:58 Education facilities provided by the employer and taxation 1:18:25 Understanding deductions and rebates in salary income 1:20:11 Understanding tax implications on arrears salary 1:23:37 Deductions for entertainment allowance and professional tax under sections 162, 163 & 163 1:25:29 Focus on hard work and preparation for exam success

[@theunkowngod69]

Very nice revision sir all concepts revised in 1hr thanx sir 🎉

[@jayeshmanglani1252]

19:14 VRS 21:13 Retrenchment compensation 30:26 provident fund 38:18 super annuation fund 58:26 ER contribution to (RPF + NPS + ASF)

[@lovelyjain1982]

I just loved this MAN!!! How he is always motivated us, after the concept completion .😮 That's what i always expected from a good teacher🙌🏻🙇🏻‍♀️

[@way2hell2heaven]

Epitome of Knowledge ❤

[@Phiu_01]

Crystal clear hogya exams k phele ❤ hang god itni glti thi meri sabh clear hogyi

[@galanigautam5309]

Thank you so much sir for best revision video ❤

[@ManishPokharna]

1:18:40 Concept of Pay Scale ❤

[@learnfacts1706]

1st rev- 1x 2nd- 1.25x 3rd- 1.6x 4th- 1.75x maxx for me🙃🙃

[@sangramrodge2091]

25:35 annual accretion interest calculation

[@Sagar-b4g]

30:23 provident fund 58:00 perks related to provident fund

[@Pathan_92]

Thank you so much sir for this revision session.. But Please jald se jald complete karwa dijiye 🙏🙏🙏

[@PRADEEP_GAJI_JAIN]

Very much helpful sir❤

[@student_ind]

1:07:00 rent free unfurnished accomodation

[@Kaoidjek]

You are the god of dt sir

[@devtripathi6060]

Situation is be like we are geting tax amount from our salary and government will get salary from us ....... anything more than sufficient amount will going to harm......

[@kashishpuri6192]

39:33 perquisite

[@CA_Aspirant25U]

amazing revision session ..thanku so much sir

[@utsavpatel3364]

44:04 Dusri baar try kiya tha 😂😂😂😂

[@CA.st1]

Thanks sir❤

[@MohitGupta-nn4gu]

Thanks ❤❤

[@rishabh_unicorn]

Best Lecture Sir

[@HarshBanerjee-e1c]

Thank You Sir

[@nandanrai5561]

thankyou sir

[@FCANAIWAL]

30:15 Provident fund

[@Jatingoyal-y4n]

59:00 17(2)(vii)

[@agrawalharsh545]

For aachu di @ 23:42

[@dark3858]

❤❤❤

[@jaishtechearn460]

watching before eam😀

[@caaspirant6603]

45:42 you're goddam right

[@yashvishah9025]

Where can we get pdf of revision lectures?

[@dhairyaseth278]

1:22:12 for whats taxtable whats not in 115bac

[@DhruvCA_GAMER]

1:07:00

[@abhinavanand4857]

Where i can get these notes

[@Jatingoyal-y4n]

38:18 superannuation fund

[@vidhanjain8477]

guru😇

[@JR654IO]

Rebate 1:19:37

[@lokeshshah6293]

agar mere pass meri company ke shares h toh bhi kya salary under salary head aayegi ya pgbp hoga

[@babubhai1799]

❤

[@kusumchoudhary3376]

Notes kha se milegha

[@kumar_pramod_49]

Pdf note mil sakta he kiya

[@shruti8797]

Thank you so much sir for this best revision video

[@Shyam_2003-ji]

Thankyou so much sir ❤

[@TanuTeotia-f4y]

Thank u sir ❤

[@shwetasuryawanshi2]

Thank you sir..!

[@FCANAIWAL]

39:36 perquisite

[@amitagolchha3948]

Thank you sir

[@msrayush8043]

thanku sir

[@buradalavanya8361]

1:01:18

[@K_v1402]

Thank u sir 😊

[@prithivikalai9617]

Thank you sir