NR Taxation along with Questions | CA Final DT Smart Revision for May / Nov 24 | Yash Khandelwal

May 24 Revision Playlist -    • CA Final Direct Tax Smart Revision Ma...  

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00:00 Intro
2:14 Start with Over smart view
9:18 Residential Status of Individual
45:27 Residential Status of HUF
45:58 Residential Status of Firm/AOP/BOI/LA/AJP
47:50 Sec 9 - Income DTA/A In India
1:12:46 115A
1:45:50 Summary 115A rates
1:53:29 44C (LDR bec we tend to ignore this)
1:57:43 115AB (OFO) - 10% rate - LTCG/Div
2:00:48 115AC (Bonds/GDR) - 10% rate - LTCG/Div/ Int
2:02:30 115AD (FIl/Specified Fund) -
2:05:20 Linkage of 115AD with 115A
2:06:34 Rates summarization
2:11:09 115BBA
2:13:42 Common pt.s about 115A, 115BBA, 115AB, 115AC, 115AD
2:14:39 Special Prov.s for NRI - Ch. XII A
2:19:40 Presumptive Taxation for NR
2:26:19 Residential Status of Company - POEM & Bus. Connection
2:37:15 Business Connection
2:55:36 9(1) ((iv) - Vodafone Case
3:03:40 Overview
3:06:05 Q.s discussion
3:17:50 115A one imp. pt.