CA Intermediate Taxation | Income from Salaries for Taxation | By CA Nishant Kumar

[@shaheelsahajee6175]

0:00 - Introduction 2:00 - Revision Series Overview 2:08 - Taxation Revision for CA Intermediate May 2024 2:21 - Chapter 3: Income from Salaries 3:04 - Basic Sections of Salary Head (Sections 15, 16, and 17) 4:05 - Allowances (HRA, Education, Transport, Hostel) 5:50 - House Rent Allowance (HRA) 6:25 - Children's Education Allowance 6:31 - Transport Allowance 7:05 - Terminal Benefits Overview 8:38 - Gratuity 9:59 - Taxable and Exempt Gratuity Conditions 10:45 - Average Salary Calculation for Gratuity 10:56 - Important Questions on Gratuity 11:05 - Pension Types and Taxation 11:03 - Uncommuted and Commuted Pension Overview 11:44 - Section 10 (10A): Leave Salary / Leave Encashment 12:33 - Amendment in Leave Salary Limit 13:05 - Leave Credit and Calculation of Average Salary 13:47 - Retrenchment Compensation Overview 14:59 - Voluntary Retirement Compensation 15:35 - Leave Travel Concession (LTC) Overview 17:26 - Provident Funds Overview 17:55 - Recognized Provident Fund (RPF) 19:18 - Unrecognized Provident Fund (URPF) 20:03 - Statutory Provident Fund (SPF) 20:29 - Public Provident Fund (PPF) Provident Fund Section 10 and 11 Overview - 21:02 Provident Fund Taxation (Post April 1, 2021) - 21:41 ESOPs and Sweat Equity Shares - 22:59 ESOP Taxation for Startups - 24:04 Employer Contributions and New Tax Section 17(2)(7A) - 27:01 Agnipath Scheme and Section 80CCH - 29:30 Rent-Free Accommodation Valuation Rules - 30:42 Updates from September 1, 2023 - 33:01 40:06 - Government's stance on the rules after September 1st. 40:19 - Practical advice from chartered accountants on valuation. 40:32 - ICAI's statute update lacks date mention. 40:38 - Confusion regarding exam questions and rules application. 40:58 - Email sent to the Board of Studies for clarification. 41:09 - Description of the email content regarding Notification 65/2023. 41:17 - Response received within half an hour. 41:39 - Confirmation of valuation method from September 1st. 41:51 - Explanation of how to solve in exams. 42:03 - Guidance on writing notes regarding the new rules. 42:11 - Mention of Notification Number 65/2023. 42:25 - Importance of noting the changes in valuation. 43:11 - Discussion on valuation rules and tax implications. 43:30 - Insights on examination preparation. 43:56 - Mention of the book's solutions based on old rules. 44:10 - Acknowledgment of publication timing related to the amendment. 44:16 - Updates to the book based on new rules. 44:18 - Overview of new questions based on updated rules. 44:50 - Introduction to the next topic: Valuation of interest-free loans. 46:14 - Valuation of motor cars and other facilities. 47:03 - Detailed discussion on vehicle usage and valuation. 48:11 - Explanation of tax implications for different usage scenarios. 50:03 - Importance of maintaining proper details for journeys. 51:08 - Overview of movable asset transfer taxation. 52:22 - Deductions under Section 16 explained. 53:30 - Relief under Section 89 explained. 54:33 - Importance of comprehensive questions related to salary. 54:51 - Closing remarks on the revision session. 55:04 - Acknowledgment of colorful tables created for better engagement. 55:10 - Encouragement to share the video and provide feedback. 55:21 - Announcement for the next revision on income from house property.

[@anishajha650]

Nishu bhaiya seriously yrr aap bhut suljhe hue insan ho ....or padhate bhi utne hi suljhe treke se ho 😃❤️❤️

[@Yahoo.com0.2]

Pta bhi nhi chla 😂 or revision ho gya

[@MrAlam619]

😊😊😊😊😊😊😊​@@Yahoo.com0.2

[@Cash_ketchup]

Sir you've left out few important points like: > Medical facilities > Children education > And few other small points Anyone reading this msg be sure to check these points out from module. Anyway amazing lecture sir, everything was crisp & clear. Thanks you so much❤️

[@dishasingh9903]

Karaya h sir ne aap ek baar video dekho mil jaega

[@ananya__7775]

Rent free accomodation 33:08

[@akshadazalte6889]

Sir you deserve lots of blessings and love... You make everything so simple....you're the best💗

[@MilanPrajapati-nf2pj]

Sir ye notifications nov. 2024 bhi applicable. Hoge?

[@Guri4149]

RFA 30:46 Motor car 46:48

[@mohdyousuf4343]

Really amazing lecture and your book is very help to cover the full chapter and take this revision lecture for gst also plz i request u

[@eshapaikra]

hey , actually i had to ask one thing that the questions given in the sir's book are good ? I want to purchase them so just asking.

[@tanishaseth377]

The video was very helpful, sir. Thankyou✨️

[@AbhinavKumar-pe9yz]

Bahut acche se bataya h sir aapne concept 100% clear ho gya

[@sharjeelanjum850]

7:00 gratuity

[@tanzeemsheikh7656]

Amazing bhaiya

[@pratikshameshram46]

Thank you so much sir bhut helpful tha session sab yaad aara tha 🙏🙏

[@jaindharammahadharam605]

17:02😂😂😂😂Dobara kia

[@varshinis9350]

My mom was listening to the class and at 17:00 she looked at me dead in the eye 😭😂🤣

[@rajakumarverma5012]

🤣🤣🤣

[@Shashank20]

Thank you for this amazing revisionary series sir it's very much helpful , after doing one time detailed study of chapters I can watch this revision videos at any time anywhere by just putting headphones and watching this recalls me every concepts immediately ❤️🔥

[@clashgaming_cr8293]

Great Revisionary Series 😊 Thank You 🙏

[@ritabratadey5055]

Thank you so much sir

[@shrutipriyan4360]

Aapka class karte karte main Jh.PGT Commerce ki ban gayi 🙏

[@shrutipriyan4360]

Thank you so much sir ji

[@Leena_ka_jeena]

Sir Why ICAI didn’t slove the sums as per notification no. 65/2023 in their reprinted module also and didn’t even give any information about this notification

[@DhruvCA_GAMER]

Kyuki woh book usse bhi phle bani thi

[@DhruvCA_GAMER]

Icai aisa hi karta hai ...... maximum paper fir notification amendment se bna deta for bacche kuch kar nhi pate last mein. Below 40 aa jaate

[@Leena_ka_jeena]

@@DhruvCA_GAMER bro mere pass January wala addition h🙄

[@parthkhandelwal5638]

​@@Leena_ka_jeena bro but book pehle banti hai cover change hote hai same books hoti ques. Mein change majorly nhi hota

[@ramkrishnachouhan7423]

😂

[@cavinaymishra836]

Great revision series 🙏🙏

[@thebodanaa]

Thnks Bhaiyaa 😇😇❤

[@priyankasingh6757]

3:19

[@shrutipriyan4360]

Pahle main aapka Class exam ke view se karti thi aur ab main aapka class apna taxable income calculate karne ke liye kar rahi ho

[@Leena_ka_jeena]

Sir at 22.50 if invested in PPF before 1/4/2021 then only interest accrued till 31/3 would be exempt or the interest which accrue in subsequent years also..??

[@Rinki748]

Ye bcom prog sem 5 exm k lie bhi h ky??

[@saksham.AI04]

Sir your DT book also helpful for CMA inter students?

[@209saubhagyakumarParida]

Sir please question bank bhi upload karu na😢😢

[@jennetrose566]

Thank you so much sir

[@xlmovies4536]

Thankyou sir most amazing

[@aryansrivastava643]

Thank U Sir! ❤️🙏🏻❤️🙏🏻

[@BhavaySuneja-mh1rs]

8:40

[@RhythmReddy]

Sir, this lecture was very helpful but I'm afraid that a couple of points are missing in this video and they are not there in your summary notes as well. is it ok for us to skip those points and revise from your summary notes?

[@nivachakraborty6078]

Trust me, don't skip ANYTHING.

[@saikumar.1407]

Which points??

[@avantikatiwari-kf9ik]

Sir I need taxation classes for Ca inter pls guide.

[@diptodipchakladar3306]

Og sir hai bhai ❤

[@PrincyMittal-u5l]

where is pdf of notes

[@moinkhan-up8js]

Notes ?

[@shamithapkunder7786]

Anybody have this notes??

[@TorturedAspirantsDepartment]

Check description

[@pranavicms1223]

Sir notes pdf?

[@Seemu_010]

Sir ye notes kaha melenge

[@NishantKumar-rz4sk]

Given in description

[@TorturedAspirantsDepartment]

Sir agar sirf apke notes se study karke aur module ke sare questions se practise kar lunga toh exemption mil jayega?​@@NishantKumar-rz4sk

[@swatijaiswal1801]

sir u are tooo goodd

[@ManjariSinghal]

sir pgbp ka lecture kb aayga?

[@ekagrataca]

Aaj raat 9 baje

[@pankajvaland7968]

Hi

[@AbhishekSharma-hx7re]

yaha bhi aa gaye us bande k najayas bache ...................... are bhai unacademy sa to sir nikal gaye na aab to unka picha choro

[@priyankasingh6757]

5:49