CA/CMA Final DT Revision May/Nov 2024 | IFOS, Online Game, Gift, VDA, Setoff |CA Atul Agarwal AIR 1

Topics Covered -
Income From Other Sources - Dividend, Casual Income, Online Games, Gift, Other Incomes, Virtual Digital Asset, Undisclosed Income
Setoff & Carry forward
Amalgamation and Demerger Special Case

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[ghulevishal]

Atul Sir Is GOAT ! No one can beat his lectures and concept notes
I cleared my second group because of him only !
His revision videos other dt teacher’s full batch !!

[ronitakarar]

Thank you sooo much Sir 😁❤
0:21 : Charging Section - Sec 56
3:20 : Taxability of Dividend Income
15:05 : Casual Income - Sec 115BB
18:07 : Winning from Online Games - Sec 115BBJ
37:33 : Interest Income
40:23 : Interest on Compensation/ Enhanced Compensation
41:04 : Income from renting of P&M, Furniture
41:26 : Family Pension
43:23 : Amount received under Life Insurance Policy other than ULIP and Keyman Insurance Policy
44:08 : Amount received in excess of FMV of Shares issued by closely held company
48:49 : Taxation of Gift - Sec 56(2)(x)
1:10:35 : Undisclosed Income
1:18:26 : Income from transfer of VDA - Sec 115BBH
1:27:41 : Set off and Carry forward of Loss
1:36:28 : Carry forward & setoff of Acc. Business Loss & Unabsorbed dep in case of Amalgamation/ Demerger/ Conversion
1:41:30 : Carry Forward & Set of Losses in case of Change in Constitution of Firm or Succession - Sec 78
1:45:00 : Carry Forward & Setoff of Losses in case of Closely Held Companies - Sec 79
1:48:27 : No Set off Loss against undisclosed income found in Search & Survey- Sec 79A
1:52:14 : Sec 80

[gajendranagar]

Golden Line: Unabsorbed Depreciation bahot pyaari chij hai. Love the perspective share by Atul Sir❤❤❤

[akhileshladdha]

1:36:23 Sec 72 A
1:41:31 Sec 78
1:44:59 Sec 79
1:48:26 Sec 79 A
1:52:08 Sec 80

[palkiandmuskan]

Thank You Sir for the informative and detailed lecture on IFOS and Set Off. GREAT Revision Lectures. Thanks to Ajay Bhaiya jinki wajah se Nov 23 mein mera Group1 clear ho paya and I scored exemption in FR and SFM. Thank You so much. And ab DT IDT IBS ki baari hai. I wish May 24 mein iss baar inn subjects mein bhi mere ache scores aaye and I pass with good marks. 🙏🙏

0:03 -44:04
Undisclosed income 1:10:36 - 1:26:13

[neershah]

1:27:41 : Set off and Carry forward of Loss

[YRS]

Pls upload A category revision lectures 1st

[SunnyLongwani]

Radhey Radhey Bhaiya
bahot hi jabardast ek dum jakassss

[YRS]

AFM iss revision ke race me kyu piche hai?

[akhileshladdha]

IFOS SPECIAL TAX RATES
15:04 115 BB
18:05 115 BBJ
1:10:33 115 BBE @ 78%
1:18:24 115 BBH

[man]

Please make Revision videos as per exam weights guru ji.❤

[Shanurathii]

Hello sir, i ordered may 24 FR & Audit combo QB. Its been 10 days already, i raised query on whatsapp too. But not getting any response.

Please help out with this.

[AmitRaj-fxgo]

Superb detailed revision
Thank you Sir❤

[shreeyapawar]

Can anyone tell me where can i find divided stripping provision in his book???

[siddharthagrawal]

Main audit ki combo Kari thi Magar abhi tak I nahin 20 days already ho chuki hai

[subhashreev]

When will AFM revision lectures be posted?

[nesabalam]

Kya mast padhate h sir .
Time ka pta hi nhi lagta

[anshikasinghal]

Sir income from house property ki video kab aaygi

[deepaktalreja]

Sir you are incomparable your explanation is too ❤