TDS in 40 Minutes - Super Quick Revision -1 Page - CA Amit Mahajan

I hope this helps you in your exams!

#ca #cma #cs #cainter #cmainter #csexecutive #icai #icmai #icsi

[WhyyVarun_]

Time Stamps

2:03 :-When & why TDS?

3:26 :- 192- SALARY (SlabRate)

-Common Rate 10%
3:55 :- 192A- Accumulated balance of PF
5:13 :- 193- Interest on securities
6:19 :- 194- Dividend
7:10 :- 194A- Interest on any other securities. (BOB FISB)

-Common Rate 30%
10:03 :-194B- Lottery, Crossword puzzles etc
194BB- Race horses

10:17 :-194C- Contract, subcontracts (1% & 2%)

--- Quick Recap: 11:36 ---

12:21 Common commission based limit 15000 & Common Rate- @5%
194D- Insurance commission
194G- Comm. on sale of lottery ticket
194H- Commission & Brokerage

--- Quick Recap: 12:51---

14:30 :-
194DA- Maturity proceeds of Life Insurance @5% (Most imp)
194E - Payment to NR sportsperson/sports association/ Entertainer @20.8% ( i.e. 20%+ 4% )

194EE - National savings scheme/NPS @10% (upto2.5K NO tds)

19:41 :- 194I-Rent of Plant/furniture/building (2% 10%)
21:40 :- 194IB- Rent of immovable property @5%
23:44 :- 194IA- Transfer of immovable property @1%

24:32 :- 194IC Consideration under JDA @10% (Link it with 45(5A) from capital gain)

--- Quick Recap: 21:21 ---

Common rate: @10%
26:49 :- 194J- most imp
28:20 :- 194K- Income w.r.t units
29:10 :- 194LA- Compensation on compulsory acquisition of immovable property

29:59 :- 194M- ( R HIJAC or ACHIJ R) @5%
32:00 :- 194N- Cash withdrawal @2%
33:30 :- 194Q- Purchase of goods exceeding 50L @0.01% (in excess of 50L) 5% If no PAN

35:05 :- 194P-TDS by bank in case of senior citizen (SLAB RATE)

35:44 :-194-O Ecommerce operator @1% ....{its always written as 194-O and not 194O only for this section}

--- Quick Recap: 39:25 ---

Baaki sections bhi daldo Sir😁

[shreyakeshari]

1 page m TDS complete karna sochna hi impossible hai sir ne actual m 1 page m karwaya hai ... Thank you sir✨

[jasvindarsingh]

Thanku soo much sir ❤️
This video is a blessing for ca students for day before exam revision 🔥🔥🔥🔥🔥

[VanshGupta-gd]

Sir thank u for all the efforts please give ur blessings

[yoursvaish]

Thank you so muchhhh sir ❤
This helped a lot
I gradually was not interested in tax itself.
From your capital gains marathon i started watching ur videos which made me feel interested to learn more ..
I never thought i would complete tds tcs chapter so well
Really thank you so so muchsir ❤️ your efforts are appreciable 🙌🙌

[Piyushkumar-pukt]

So helpful for remember, sir due to you my tds becomes strong bcz repetation of same thing much help thanks❤

[ankitasenapati]

Amit sir always comes up with something innovative and most easiest version, even of the most toughest topic....great sir ❤🙏✨😇 thankyou so much 😇🙏

[tanishachakraborty]

Sir such a valuable lecture it was.. was too much afraid of this chapter.. i didn't even study this chapter for my last attempt. but I have gained enough confidence to do the sums.. thank you so much sir for your memory techniques and your teaching style is really helpful ❤❤

[shivanidubey]

The best thing is he make tax looks easyyyy❤️

[prekshapatel]

Ye insaan ko koi beat hi nahi kar sakta ❤ dev maanus hai

[karankirpan]

Please start practice batch for May 24,
Nov 23 ke result ke baad itna sufficient time nhi hota

[manishgoel]

Hats off sir and full respect to you 🙏🙏🙏 really words are less to show gratitude towards every effort and thanku is very less sir what you had done for us is just beyond everything.... Thankuu soo much for making tax understandable and easy to learn.... Apko dil se shukriyaa 🙏🙏😊😊😊

[srishtyjain]

Made the most difficult ch most easy tysm for this ❤❤

[Sbhumika]

sir is this applicable for MAY24 too????

[A-nmoh]

Thank you so much for this gift sir🙏
I just had this one small doubt as to whether the questions in the mcq booklet will be enough to score exemption or even just pass in the upcoming exams?

[manisha_here_]

Plzzz provide this summary notes..we will be grateful for you 🙌

[Ysusnsj]

I dont think he is from marathi medium