Capital Gains | Income Tax | CA Inter Nov 2023 | One Shot | CA Jasmeet Singh

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In this simplified and easy-to-understand video, master the intricacies of Income Tax (Capital Gains) for your CA Inter Nov'23 exams! 🎯🏢

We'll cover all the essential concepts, calculations, and provisions related to Capital Gains, making complex topics a breeze to comprehend. 📝💼 Join us for this focused learning experience, and boost your confidence to excel in your Income Tax preparation! 🚀🌟

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[mrabhilashchy]

00:05 Revising capital gains in CA Inter Nov 2023
00:53 Capital gains are taxable in the previous year.
02:39 Understanding Capital Assets for Income Tax
03:31 Understanding Capital Gains and Stocks Trading
05:21 Personal movable assets are considered as capital assets for taxation purposes.
06:05 Exceptions to capital assets include personal movable assets and agricultural land.
08:11 Understanding urban and agricultural land classification based on population density
09:20 Distinguishing between urban agriculture land and agricultural land
11:07 Differentiating capital assets from personal movable assets
11:56 Capital Gains applicable to ULIPs issued after 1st February 2021
13:38 Long term capital assets are held for more than 36 months
14:28 Capital Gains on listed securities explained.
16:01 Understanding short-term and long-term gains for different types of assets
16:53 Understanding Short Term and Long Term Capital Gains computation
18:18 Understanding Cost of Acquisition and Cost of Improvement
19:01 Capital expenditure after purchasing a house is considered Cost of Improvement
20:22 Understanding Index Cost of Acquisition and Improvement
21:13 Dividing inflation factor and using multiplication index factor for cost of improvement
22:51 Capital Gains की दो इंपॉर्टेंट चीजें
23:38 Understanding capital gains and transfers in exchange for assets.
25:10 Compulsory acquisition of assets by the government
25:53 Capital assets converted to stock-in-trade are considered transfers
27:25 Understanding capital gains and income tax implications on property transfer.
28:14 Benefits of becoming a member in a Cooperative Housing Society
29:46 Capital gains are derived from transferring capital assets.
30:40 Certain transactions are not considered as transfer for capital gains.
32:12 Capital gains implication on distribution and transfer of assets
33:04 Calculating cost of acquisition for assets received as gifts or inheritances
35:24 Capital gains tax implications of asset transfer
37:00 Understanding Cost of Acquisition and Period of Holding
39:38 Understanding the concept of gift taxation in relation to cost of acquisition and period of holding.
40:37 Understanding gift tax implications and exemptions
42:32 Gift of property and transfer details explained
43:36 Gifts are not taxable and do not attract capital gains
45:27 Understanding the cost of acquisition and cost of accurate
46:45 Calculating cost of acquisition for assets acquired before 2001
48:49 Treatment of forfeited advance money
49:36 Tax implications of advance received on sale of capital asset
51:27 Long term capital assets do not qualify for indexation benefit
52:20 Capital assets destroyed are eligible for insurance claims.
54:13 Understanding the tax implications of receiving insurance claim
55:13 Understanding the taxability and indexation on capital gains.
57:04 Understanding capital gains taxation and implications on investments
58:19 Capital gains tax applicability explained
1:00:18 Understanding capital gains through stock trading and indexing
1:01:14 Understanding Capital Gains Taxation
1:02:59 Capital gains are made on stock transactions and contribute to business income
1:03:51 Understanding Capital Contribution in Taxation
1:06:06 Capital gains implications for Mr. X in 2022-23
1:06:54 Transferring assets outside stock exchange affects tax applicability
1:08:45 Increased compensation ordered by the court for SSC
1:09:39 Understanding Capital Gains on properties transferred before March 1st, 2022.
1:11:38 Understanding Capital Gains and Specific Agreement
1:12:29 Capital gains and property ownership explained
1:14:53 Understanding tax implications of land transfer for development
1:16:06 Understanding Full Value of Consideration in capital gains scenario
1:18:10 Capital gains and transfer of property explained
1:18:59 Understanding capital gains in real estate transactions
1:20:47 Capital gains are calculated based on the full value of consideration.
1:22:03 Understanding the concept of Full Value of Consideration (FVOC)
1:24:20 Understanding Full Value of Consideration (FVC) and Capital Gains
1:25:17 Valuation officer's role and process explained
1:27:06 Understanding full value of consideration and valuation officer's role
1:27:57 Capital gains are generated from the sale of business assets, patents, copyrights, and individual assets.
1:29:35 Calculating network value by deducting outside liabilities from total assets
1:30:26 Government ignores the effect of revaluation on assets' value.
1:32:15 Explaining short term and long term capital gains based on holding period
1:33:02 Understanding Capital Gains and Selling of Shares
1:35:40 Capital gains tax is applicable on gains over ₹1 lakh.
1:36:42 Comparing Actual Cost with Full Value of Consideration for Capital Gains
1:38:24 Short term capital gain taxed at slab rate, Long term capital gain at 20%
1:39:38 Capital gains tax on listed and unlisted shares
1:41:41 Capital gains tax treatment for right shares
1:42:27 Releasing rights results in short-term capital gain
1:44:24 Understanding capital gains and exemptions
1:45:24 Capital gains exemptions require meeting specific conditions
1:47:28 Capital gains tax implications for long-term property transfer
1:48:31 Capital gains on transfer of property for construction purposes
1:50:25 Tax exemptions for property purchases and construction
1:51:25 Capital gains account scheme rules and exemptions
1:53:38 Capital gains on agricultural land exemption conditions
1:54:31 Exemption on transfer of agricultural land under section 54B
1:55:58 Capital gains tax exemptions explained
1:56:44 Section 54 exemption for land and building
1:58:41 Capital gains arise from sale or conversion of assets
1:59:32 Conditions for Investment under Section 54
2:01:39 Understanding Capital Gains with Net Consideration
2:02:41 Capital gains exemption available for holding capital assets for 3 years
2:04:19 Practical questions on Capital Gains

[muskaanshaikh]

2:24 Sec 2(14) Capital asset
16:42 Computation of stcg & ltcg
23:00 sec 2(47) Transfer
(1) Relinquishment, extinguishment
30:42 Sec 47 Not Transfer
33:27 Sec 49(1) Deemed cost of acquisition
52:00 Sec 45(1A)

[omom]

Sir its request from your old students who are facing attempt, pls make WHOLE GST REVISION LECTURE listed like of your official yt channel covering all topics.

[bhawnabhonsle]

Found the best tax faculty! Every thing is crisp & clear. Thankyou so much sir! ❣️

[souravsharma-rgln]

Revision jitnaa short
Normal class jitni clarity ❤
Superb sir mzza yaa

[Gurmeetkaur-ssts]

Sir tusi bahut hi vadiya Thanks a lot sir❤ sir kaffi time to confusion c kahi chija wich....achi tarah to clear hi nahi c but twade lecture lagaye me gst nd income tax Great sir... Hats of u sir... Mtlb mushkil chijan nu bahut bahut easy way wich smjhaya Thank you very very much sir❤

[pabitrahalder]

Last time PGBP, Capital Gains and TDS jaisa Chapter aisa Marathon mein karke pura clear ho ja rha hai wo parts jaha sir ka live session mein thora bohot doubt hua tha Thank u Jasmeet Sir ❤

[kushalagarwal]

Sir how to access your previous practice sessions??? I visited the app but couldn't find any such folder??? Kindly reply sir!!!

[SmiLeto]

Great people makes great ki jai ho❤❤❤❤

[annusharma]

Appreciated. Thanks for the video. Nicely explained all points

[AimONLY_CA.]

Each and every concept crystal clear sir... thanks sir💗.sir plz also provide gst revision..🙏

[akhilpatel]

at 44:06 year should be 22-23 @CAIntermediatebyPW

[neeturao]

Sir YouTube pr kaffi fast-track revision live lectures chal rhe pr hume unka teaching nai samjta qki apse padhne ki adat ho gai h

Plzz jldi revision lecturea la dijiye
Apne ache se padhaya h isiliye humne ache se padha h
Aab revision bhi aap kroge tab hi hoga ...

[iambiju]

Sec 2 me subsection nhi aata clause aata haa
2(14) me Capital assets me means haa include nhi haa 😢

[NavyaReddy-flmx]

Sir is this class and information is enough to pass in cma inter exams. Please reply sir

[muskangupta]

Thank you so much sir apke videos ke through mene 2 days m kafi achi preparation kar li

[CAVikasSaini]

1:33:16 capital gain in case of shares and exemptions

[palak]

Gyus koyi btta skata free batch ka both group.. registration kaise hoga...mye nye try kiya but nhi ho rh hai

[anjaliprasad]

Sir isme amendments bhi sare include h na....hme vo alg se nh Krna pdega na?