117. Disallowances on default of TDS in case of payment to Non-Resident | Sec. 40(a)(i) | PGBP

[@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

[@archanasuyal1092]

Sir aapse padkr sare tough topics easy ho jate hai......koi bhi topic esa nahi hota jo samaj ni aata.... Thank you sir🙏🙏🙏

[@StudyAtHome]

Thanks for the feedback

[@Navodianradhika]

Sir apki taxation ki sabse acchi bat mujhe ye lagti hai ki aap bahut jayada long videos nhi upload krte ho kyuki lgatar jayda der tak mera focus nhi lag pata hai or phir main concentrate hoker nhi samajh pati hu isiliye thankyou so much sir 😊

[@EVENTSCompleter]

Thank you very much ❤ point to point ache se samjh m aaye mje

[@StudyAtHome]

You're most Welcome

[@naina5208]

14:38 40ai - 1,2,4 40a(ia)-3,5 40a(iii) - 5 All correct

[@Aditi_noir]

Sir honestly bohot. Maza aaya iss provision ko padhne me!!

[@ankitjha2]

39:53 Example 2 Case 2. No TDS default here, as it is deposited before ROI

[@2813yt]

Sir, hats off you..ap kitna easy kr dete ho hrr topics ko..tax bhi easy lgne lga h ab toh❤️🙌

[@StudyAtHome]

I'm delighted to hear that my lectures made taxation easy for you! Keep watching 😊🙌

[@EVENTSCompleter]

1st time randomly searching this section of TDS , automatically got ur video n it was really helpful n understood each point so clearly . You are the best 🎉. This lecture stucked me to the end to watch full.want to learn from you manymore.

[@StudyAtHome]

Thank you so much for your appreciation! I'm glad you found the lecture helpful and engaging

[@Deepanshu__1981]

I feel it is very easy to understand, all credit goes to you sir❤

[@StudyAtHome]

Thankyou so much

[@manasranjannath6088]

Ye bahut mazadaar session tha isliye ki aapka samjhane ka tarika hi aasan tha . Aapko Bahut Bahut Dhanyabaad

[@StudyAtHome]

Mujhe khushi hui ki aapko session pasand aaya!😊

[@jharagini3862]

Sir , starting me to dar laga... Lekin aapne itne achhe se, itne easy way me bataya ki sab kuch aasani se samajh aa gaya. Thank you so much sir🙏❤

[@StudyAtHome]

Most welcome

[@priyanshuguptakartavyabatc2334]

Yes sir ji default hua hai kyunki due or payment which ever earlier pe TDS katega Aur is case mai 30.8.23. ko due hua hai 12.9.23 ko pay hua TDS 12.9.23 ko kata hai jbki 30.8.23 ko katna tha Example 2 ka answer hai 38:00 Case 1 😊

[@Muslim-or1bz]

Sir you have taught us most difficult provision of pgpb in a most simple manner East or west Raj sir is best

[@StudyAtHome]

Glad to hear that! Thank you so much!

[@Nawabroy_125]

Aap bahut mehanti teacher hai sir , bilkul aalas nhi karte ,pura 101% efforts put karte hai ,thank u so much sir , ❤❤❤❤

[@StudyAtHome]

You're most welcome! 😊🙌

[@chauhanayush654]

sir maza hi aa gaya apke dialogues ki wajah se saare provisions yaad reh jaate hain dobara dekhne ki jaroorat nhi padti fir bhi dekhta hu may 😅😅😅

[@StudyAtHome]

Thank you! I'm glad my explanations help you remember the provisions. Keep Learning! 😅👍

[@-SahilMishra]

sir most difficult provision ko itna easy or simplified way me aapne bata diya thank you so much sir.

[@anuragmodi2251]

i understood sec 40(a)i and answered every cases without mistake.

[@priyamayursakpal9662]

Sir, the way you have explained the most difficult concept… is just mind blowing. If this is difficult according to you sir, then trust me… you have really made it extremely easy for us to understand and apply. Big thank you Sir for making our life easy. Sincerely appreciate your genuineness and love for the subject and ur desire to make us understand concepts to the core. Thank you Sir, once again

[@StudyAtHome]

Thank you very much for your kind words! I'm delighted to hear that you found the explanation helpful and that it made a difficult concept easier to understand. Keep watching!

[@Mousiee765]

Sir u r fabulous...if u didn't mention,i wouldn't even notice it was the difficult, everything went inside my head perfectly and i could answer all the qn , u r amazing 🎉

[@bhaveshkhedekar3574]

Yes sir when the class started you said that it was difficult but at the end of the video you don't feel us that it was difficult so thank you so much sir for your efforts 😊

[@StudyAtHome]

That’s great to hear! Keep watching, keep learning 👍🏻

[@sidd_0]

Sir ek baat bolu....aapne iss class me 2 baar bole ki Sec.40(a)(i) ye boht difficult h....lekin aapne itna acha pdhaya....ki ye dimag me fit ho gya h ❤ Thanku so much for your efforts and i just love your smile that u maintain throughout the class ❤❤

[@StudyAtHome]

Thank you so much for your kind words! I'm glad I could make a challenging topic easier to understand. ❤️

[@Amitkumar-vl3dn]

example 3 case 1-- 2023-24 case 2 -- 2023-24 case 3 -- 2024-25 case 4 -- disallowed case 5 -- disallowed case 6 -- disallowed

[@souravmittu3333]

38:28 TDS default on account of late deduction

[@bestofbest4977]

it was literally interesting to learn this from you💕, sir apse padhke mera tax mein confidence kafi badh gya hai

[@nripendraku]

1:02:15 आप पढा रहे हैं सर तो कुछ भी deficult नहीं हो सकता है सर । और सच बताएं तो बहुत मजा आ रहा है 😊😊

[@StudyAtHome]

I'm delighted to know that! Keep watching and happy studying! 😊🙌

[@nripendraku]

39:52 example 2. Default 2 that means default on deposit of TDS because there TDS should be deposited on 7th of September 2023 but it can be deposit till date of due date of return filing of income tax

[@pinkyahirwar5470]

Tq sir...apki exampls se or apke padane ke tarike se mera understanding level bad gya he ...income tax law bahut ache se smjhme ane lga he sir🙏

[@StudyAtHome]

Shukriya! Aapko samajhne mein madad mili, yeh sunke mujhe bahut khushi hui!😊🙌

[@ankitjha2]

38:21 Yes sir yha TDS default hoga as it should be deducted on 30.8.23

[@ankitjha2]

Example No. 1 Case 1 ☝️

[@filmbuff57]

In middle dar laga tha ki nhi samje ga But the way you taught with full of examples at every part of section Now i understood perfectly Thank you so much for this free classes sir Taxation guru 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏

[@StudyAtHome]

Glad to hear that! You're always welcome and keep watching! 😊🙌

[@CallMeRandomGuy]

Bohot mazaa aa rha hai sir ❤️ Class bohot interesting laga ❤️😍

[@StudyAtHome]

Glad to know that! Keep watching 🙌

[@payalmalviya8489]

Sir bhot mja aaya aj k lec m ❤

[@StudyAtHome]

Glad to know that! Thank you! 😊

[@rohiit_i7]

Thank you sir 😊 for this wonderful lecture ❤️

[@StudyAtHome]

You're welcome!

[@spiritualbrahmad]

38:24 Default occurred Deducted of TDS at payments date but it's will be done on Due date

[@Sigma_boy848]

Bohot hi badhiya gend dala raj sir apne sidha wicket hi gira diya , dimag ki giliya hi udadiya , sidha demage me hi chala gaya 😅😅

[@krishnadasar9024]

You said sir that this provision was difficult but with you this provision was easy and fun to learn 😊

[@StudyAtHome]

I'm happy to hear that I could make a difficult provision seem easy and fun! 😊

[@ranjan6147]

Excellent teaching by excellent teacher.No section appears difficult when you explain Regards Sir

[@StudyAtHome]

Thank you so much for your kind words.

[@ankitjha2]

Thank You sir 🙌 Today's class was very interesting :⁠-⁠)

[@StudyAtHome]

You're most welcome! Glad you found it interesting 😊🙌

[@pavank5497]

Todays class was really one of the toughest and yet practical knowledge related ... I will definitely have to watch this lecture 2 times ... So that i can understand and get better conceptual clarity... Thank you sir for your efforts to make it simple...🙏🙏

[@StudyAtHome]

You're welcome! I understand that some topics can be challenging, and it's commendable that you're willing to review and deepen your understanding. Keep up the good work, and happy studying! 👍

[@prathameshshidhaye8988]

Amazing session 🙌 Making every concept easy with the help of examples & illustrations

[@StudyAtHome]

Thank you! Glad you found it valuable! 😊

[@khushidhakare-lu2qq]

Sir I understood this in a very simple wayy🙂

[@nripendraku]

38:18 Default on Deduction of TDS

[@PrasadAdhav-dv7kh]

Eg 2 Case 1 - default 1 Case 2 - No default Case 3- default 1

[@chiragmalpani596]

SIR mazaa hi aa gya ❤❤❤ Each and every step in this provision you make it very easy YOU always focus on each and every word causes clear every line also Samaj aa gya sir Thanku for the hard work for doing each and every provision make it easy and understandable manner❤❤

[@StudyAtHome]

I'm glad to hear that you enjoyed the lecture and found the explanations helpful! Understanding complex provisions can indeed be challenging, and it's great to see your positive response. Keep up the good work, and happy learning! 😊👍

[@mohammedzain786]

thank you sir you explained in such a easy manner that this provision is looking like a piece of cake for me . all the credit goes to you sir. once again thank you so much

[@StudyAtHome]

You're very welcome! I'm glad I could make the provision easier for you to understand. Keep watching!

[@mishameheta9073]

Thank you sir teaching us all this difficult topic very easily 😊🙏❤️ esa toh laga hi nii ki ye most difficult h bas thoda alert hogye aapke kehne se or apne itne achhe se explain kr diya ki ek hi baar m smjh aa gya or examples k saath toh pura clear ho jata h concept thank you so much sir ❤️❤️

[@StudyAtHome]

You're very welcome! I'm thrilled to hear that you found the difficult topics easy to understand with my explanations. Making complex concepts clear is always my goal, and I'm glad that my examples helped solidify your understanding. Keep watching!

[@thatsnotafact2834]

and thank you sir for these free lectures

[@priyanshuguptakartavyabatc2334]

39:54 default hua hai sir Ex 2 case 2 mai default in submit of TDS 😊😊

[@saniyamehandistudio8828]

Example 2 Case 1 = Yes Case 2 = No Case 3 = Yes

[@rajanikantaghadai7822]

Very easy understanding and clarification ❤❤❤❤❤

[@ameetopiwala7255]

Thank you so much sir for the wonderful lecture 😊 As it is the most difficult section but you have taught in very easiest and understandable way Thank you sir

[@StudyAtHome]

You're welcome!

[@atullbhati]

Easiest provision Sir Difficult tha he nhi kuchh bhi

[@nripendraku]

47:32 ooh my god ऐसा भी होता है सर 😊😊

[@itsme-sneha]

We understood it so easily sir 😊 thank you

[@ChhelaAmaan]

Greatest sir ❤😊

[@StudyAtHome]

Thanks

[@gireeshkumarsahu1233]

HONESTLY SPEAKING SIR, I AM STUDYING IT FOR THE FIRST TIME AND I DIDNT FOUND IT DIFFICULT ACTUALLY......MAYBE BECAUSE OF THAT LITTLE EXAMPLES SOLVING IN BETWEEN.....👏HATSOFFTOYOURTEACHINGSTYLE.

[@StudyAtHome]

I'm glad the examples made it easier for you to grasp the concepts. 😇❤

[@shivanandagantli7191]

Thank you sir, From karnataka

[@StudyAtHome]

Most welcome

[@chittireddy2949]

Thank u sir the provision is very understandable sir thank u ❤

[@souravmittu3333]

Example 2 case 2 - No default No disallowance of expense

[@SonamAnsari-w3x]

my second answer is wrong..........but know i understood the correct one thank you sir for that much efforts........

[@StudyAtHome]

You're welcome!

[@rush003]

eg. 2 case 1, there is a default as it wasnt deducted on due date, earlier of due or payment

[@madhurikulashri1735]

Thanks sir i was thinking it was default. but now it is clear that is is not default up to written of income tax date

[@StudyAtHome]

Keep learning and growing! 👍

[@ashishdiwadkar9706]

Mazza aagya you are great sirjii......

[@StudyAtHome]

Glad to hear that! Keep watching!

[@pranavsingh5572]

thank you sir pgbp 50% complete

[@StudyAtHome]

You're welcome!

[@demon04x]

Thank You so much sir ❤🙌🏻❤ understood clearly

[@StudyAtHome]

You're most Welcome

[@Suraj.Yadav.584]

Sir finally PGBP me majja aa rha he 😄

[@StudyAtHome]

Glad to hear that! Keep watching!

[@encouragement9876]

UNDERSTOOD VERY WELL SIR

[@StudyAtHome]

Glad to know that!

[@EVENTSCompleter]

No.2 in example 2 it is not a default . everything is going on time .

[@VishalShrimal-xe6hd]

Ex no. 2 case 1 default 1st condition

[@HusnaAnsari-t6t]

52:20 sir yaha proviso to 201(1) apply ho toh fir allow hoga in py24 25??

[@Khushi_55555]

Sir aap TDS difficult q bol rahe the yh to easy he 😂 aapne itna accha pdhaya 😊

[@StudyAtHome]

Haha, I’m glad to hear you found it easy after the lessons! Sometimes the way a topic is explained can make all the difference.

[@lucknowrailerjalaj3065]

40:31 sir no default but interest lagega for late deposit 😊😊

[@Sigma_boy848]

ek dam easy because of you 💐🌹

[@StudyAtHome]

👍

[@plzunbox7763]

itna difficult apki wajah se laga nahi ....varna mujhe iski itni complexity ka pata hi nahi tha

[@abirsaha9538]

you are gem sir

[@PARMESHWARMETAL]

Thank you sir for more explanation.😀

[@StudyAtHome]

You're welcome!

[@vajinderkashyap1124]

Tds provision is very dangerous provision

[@Amitkumar-vl3dn]

example 2: case 1 default --1

[@Unknown31305]

Sare examples right huye sir❤

[@StudyAtHome]

Very Good!

[@-Pushkarkumar-bl9np]

Eg -2 - case - (a) 1st default ✅ (b) 2nd default ❌ (c) 1st default ✅

[@nripendraku]

0:31 ❤ Good morning sir ❤

[@StudyAtHome]

Good Morning! 😊

[@yashhh933]

Sir was kidding by saying 'this provision is toughest '... I didn't feel it the toughest one

[@vajinderkashyap1124]

Best efforts.

[@StudyAtHome]

Thanks a lot!

[@ayushsrivastava7297]

39:54 eg 2 case 2 no default

[@ShivaniSharma-tg8mp]

Best session sir 😊

[@StudyAtHome]

Thanks 😇

[@Suneha04]

Ex.2_i_ default

[@poojasherawat55]

example 2 case (2) no default

[@rishabhmishra4855]

Yes sir default hai eg 2 case 1

[@-ip2en]

Sir please make a separate video for expenses which are allowed in old regime and not allowed in new regime Please sir

[@StudyAtHome]

Already explained in this video - kzbin.info/www/bejne/hZakoZqImbiaiNE

[@ameetopiwala7255]

Example 2 case 2 No default

[@Amitkumar-vl3dn]

example 2 case 2 no default

[@LICBABA-k8y]

🎉🎉🎉❤❤❤❤❤❤🎉🎉awesome great explanation 🎉🎉🎉🎉

[@StudyAtHome]

Thank you! 😃

[@spiritualbrahmad]

Example 2 case 2 no default

[@Sanyam.singhai]

45:08 sir abb lagee aaapp UP(Varanasi) kee

[@Navodianradhika]

Sir mujhe ye janna hai ki hamare comments ke reply aap khud hi dete hai ya iske liye bhi apke pas employee hai jo ek ek comment ko pad kar suitable answer dete hai😊

[@encouragement9876]

example(2) case -1 - default (1)

[@theboys1210]

Respected Sir, 42:30 in case 3 , is it really possible for someone to deposit tds by not deducting tds before from payment?

[@StudyAtHome]

Yes

[@sakshi3275]

Sir itt or oc course jo icai conduct krvati h vo mandatory h kya ? Kisi or institute se bhi kr skte h ya icai se hi Krna jruri h?

[@vishalgoel5951]

Very good

[@StudyAtHome]

Thank you!

[@madhurikulashri1735]

no default in tds cutting but default in tds depost. it should be deposit on or before 7.9.2023