Just 2 correction points in video for upcoming May 24 Final exams relating to topic, 1. 115BAC is the default tax regime. 2. Standard Deduction of Rs 50,000 on salary is available in 115BAC.
Bhaisahab!! This is God Level Coverage!! Anyone who is looking at my comment ,bro believes me this lecture is worth watching and ur conceptual clarity would be of another level ......
THIS IS THE ADVANTAGE WHEN YOU STUDY FROM AIR-1 HE MAKES YOU TO STUDY EXPERIENCE LIKE RANKERS WHO GRIP THE PROVISIONS IN FINGER TIP, NOW I REALISED I WAS STUDYING LIKE LOOSER. THANKS MASTER LORD ATUL SIR.
Nice revision Atul sir. You covered every point of module in crisp. Just 1 more point to other students, pls take care of AMT provisions if Adjusted total income (in case of individual) exceeds 20 lakhs.
44:20 Very Important Point☝🏽 Sirji aapne bacha liya, BB sir ki book me Kamesh Kumar ka 2 decimal se question solve kiya hai wahi maine module check kiya toh 3 decimals se solve kiya hai aur answer bhi alag hai धन्यवाद 🙏🏽
Thank you sir... I have never read DTAA chapter like this before.. Its very helpful... I would say to every student pls go through if you are struggling with this chapter...
Thank you very much atul sir, kehne ki bhi zaroorat nahi hain students kaha confuse hote hain, and after referring your lecture the questions are done very smoothly..🫡🔥🔥🔥🔥
Sir , I have a doubt if someone have a business in Australia providing services to Australia people's and they are hiring the employees in India too for there work related to Australia bcoz of cheap labour and also having office in India but indirectly means like there is a two friend both are in the same business but not correlated with each other the one friend have office in India so the second one(Aus) is consult with the that friend(ind) and have their office in their existing business of friend (Indian) and show the rent is payable on the name of another friend (Indian ) so whether there is a permanent establishment in this case means DTAA provision applicable?
Question If someone can help please What if that in Example 3 at 32:23 what will be the treatment if Indian Income is only Rs70000 will we get full 80C deduction if 1 lakh or only 70000 and if 1Lakh than what will be the Doubly Tax income will it be 400000 only or it will be 400000-30000 (Additional Portion of 80c) = 370000
sir, small doubt in relation to point discussed at 1:09:15 regarding non taxability of income arising on business with India. if this is the point then what is the relevance of significant economic presence topic that if any transaction entered, has a value exceeding 2 crore, with any person in India is deemed to be income accrue or arise in India which means it is taxable in India.
What a lecture 🔥🔥...Clear every concept with understanding and special appreciation for covering points where students make the most mistakes. Thank you Atul sir for such a nice lecture.
This is best ever DTAA revision to score 6 - 8 marks , where we all make mistakes has been resolved, thank you so much Atul sir, you are always more than a teacher ❤ lots of love with respect 🙏❤️
what an in depth session on DTAA All Concepts & Adjustments Done In One Session Thank You For This Session I dont Think so Dtaa Ab Kisi Ka Bhi Galat Hoga Exam m 😊
Ur class are good all queries r solved unlike my pecious class of SPC Around August 2021, I ordered Ca final Fm eco and eis sm combo worth 20000 rs. After specifivally confirming that i will recieve order within 7 to 10 days. I asked 2-3 time about delivery time. Sales team said u will recieve in a week or 10 days most. So i ordered lecture. 10 days later no delivery and my tecnnical advisor which they told me to ask in case technical problem was not even employee anymore as soon as order is done all those sales guy who were calling nonstop stoped hearing my problems. Not just that there are time they hung up while i was inquiring delivery time There was technical problem i tried calling no. Given to me he told me that he had left job so i called that sales person. He didn't do anything anything otherrhan saying ask tech.dept. which i did who said call advisor asigned to you. I told him he is no longer employee he just said talk to sales person from whom i bought Like what? Is this govt dept.? No it got worse I called peoples they just say to ask other. My attempt was getting near and lectures were nowhere close i was desperately calling people everyday for next 10 days Guess what no change In short during that time i called every person whose contacts were on site irrespect of sale compain techniacal department I wrote my situation to all these contacts on whatsapp more than 10 people no one once responded or helped some replied saying ask this 1 month wasted due to their mistake no misgake is when u don't know it every staff member was called and massage by me
![I.N "HALLUCINATION" | [Stray Kids : SKZ-PLAYER]](http://i.ytimg.com/vi/n5B5q1Hwt_U/mqdefault.jpg)
Just 2 correction points in video for upcoming May 24 Final exams relating to topic,
1. 115BAC is the default tax regime.
2. Standard Deduction of Rs 50,000 on salary is available in 115BAC.
Point to be noted in Exam 😁
also eligible for House property income standard deduction under the 115BAC
@@ca_vinit_ojhano
House property deduction is available
@@ca_vinit_ojha wopehel bhi tha bhai
Bhaisahab!! This is God Level Coverage!! Anyone who is looking at my comment ,bro believes me this lecture is worth watching and ur conceptual clarity would be of another level ......
Definitely
True
Very True
Believe*
Very true
THIS IS THE ADVANTAGE WHEN YOU STUDY FROM AIR-1 HE MAKES YOU TO STUDY EXPERIENCE LIKE RANKERS WHO GRIP THE PROVISIONS IN FINGER TIP, NOW I REALISED I WAS STUDYING LIKE LOOSER. THANKS MASTER LORD ATUL SIR.
KAM KI CHIJ
*Calculation of Relief and Net Tax Payable* 17:11 Example 1- 26:16 IF Agreement - 27:37 Example 2 - 30:17
For Own Reference
27:55 Relied U/S 90 when DTAA is present, we compare tax amount instead of Tax rate as in Section 91
44:46- Caution point
57:26- Salary & HP
How to solve section 90 que 27:27
Special points DTAA 33:10-1:02:00
Method of bilateral Relief 11:05
DOUBLY TAXED INCOME
19:53
Special points 33:25
Imp points 39:11
Rule 115 41:56
Gross up 44:54
P.E 1:02:10
23:32 loss and ded adj in doubly tax inc
33:26 other speciap points
36:47 80D explained
40:00 single fireign rate
57:30 salary HP point
Ab mil jata h 115bac me 50k ka deduction salary me
Ha bhai
Ye lecture last year record hua tha is liye us FA me nai milta tha ab milta hai!
There is no better dtaa Revision video than this on yt... Everything solidly covered with Examples
56:02 Standard deduction Rs 50000 allowed in New Regime/ Default Regime/ Sec 115BAC
What an amazing lecture this was.....100% clarity with all special points covered....great effort atul bhai❤
From Now 115BAC default so remember this. 55:39
41:57 Conversion of Foreign Currency into INR
Chris Gayle ko TRC dena hoga uska Sakal West Indies se milta h sirf islie usko DTAA ka benefit nai milega😂😂😂😂
Gross up of Income (where every student makes mistake) - 44:46
Calculation of Indian and foreign rate 44:12
Gross up of income 44:46
This is called the real conceptual clarity which is provided by this man.Hatts off to u 😍
This is an old lecture. Standard deduction available and 115 BAC is the default tax regime now
Salary and house property imp. points 57:16
bhut hi badhiya samjhaya hai, khaskar ke vahan pe, jahan galti hone ki sambhavana bhut jyada hai!
shukriya!
33:00 special points for DTAA ~ Mistakes to avoid
You are a maseeha for ca students sir 😍 What an indepth revision!!!🤩
51:53 Important Point: Foreign Tax laws are irrelevant while solving DT relief problem.
36:10 Important Chapter VI-A Deductions for DTAA
For my ref
33:14 Imp points started (refer eg of relief in case of more than 2 foreign countries)
15:15 section 91
33:18 section 91 important points
This Lecture is worth Watching to get sure shot 6-8 Marks Atul Bhaiya...Legend for a Reason!!!
That satisfaction after completing your revision is uncomparable Atulniya 😍😍
For Own reference 33:25 Special Point Start
okay bro
Nice revision Atul sir. You covered every point of module in crisp. Just 1 more point to other students, pls take care of AMT provisions if Adjusted total income (in case of individual) exceeds 20 lakhs.
Other faculties should learn how revision videos should be made...sirf read krne se revision video nahi Banta ❤❤
🌟 Important Points
44:49
58:12
Where can we read about rule 115 mentioned at 41:57
Any video reference??
Really apne Double taxation relief aise padhaye hai jisse sare doubts clear ho gaye!!
Best ever DTAA ka revision. Kisi teacher ne itna achhe se nahi karya h. Radhe Radhe sir.
32:05 special deduction meanm .....48:40 gross net spl point
44:20 Very Important Point☝🏽 Sirji aapne bacha liya, BB sir ki book me Kamesh Kumar ka 2 decimal se question solve kiya hai wahi maine module check kiya toh 3 decimals se solve kiya hai aur answer bhi alag hai धन्यवाद 🙏🏽
IF Agreement 27:37
Special Points 33:10 exclude example to 1:02:02
36:51 80d
39:16
42:17
44:34 deci
49:54
57:32 sal &0hp
58:00 salary & HP point
Ajay and Atul sir is blessing of God for C.A student
33:01 Special points.
1:02:02 PE.
oh myyy goddd the clarity!!! Thanks a lottttt!
Permanent Establishment 01:02:00
115BAC is default now so if they don’t mention anything we have to solve as per 115BAC provisions
09:35 very very important clarification.
Thank you sir... I have never read DTAA chapter like this before.. Its very helpful... I would say to every student pls go through if you are struggling with this chapter...
58:06 special points of salary and hp
What a wonderful coverage. Thank you sir for this video.
I really never studied DTAA in so much detail, didnt even think it had so many aspects, thanks a lot for this video and helping for 5,6marks in exam.
From Now 115BAC default so remember this. 55:39
Thank you very much atul sir, kehne ki bhi zaroorat nahi hain students kaha confuse hote hain, and after referring your lecture the questions are done very smoothly..🫡🔥🔥🔥🔥
Entire DT covered only through your notes and revision and marathon.
23:05 Loss of Foreign Country Set Off
Yes short crisp points for solving the question❤
Best lecture For CMA Final Students,I saw many fraternity video but this is best
All points are covered where we can lose marks.. Please do share such videos for other chapters also🙏
SEC 91 conditions 15:43
Imp Deduction 36:25
Radhe Radhe sir. Thanks for the revision video 😊
To be checked 50:58
Special Points 33:17
Sir , I have a doubt if someone have a business in Australia providing services to Australia people's and they are hiring the employees in India too for there work related to Australia bcoz of cheap labour and also having office in India but indirectly means like there is a two friend both are in the same business but not correlated with each other the one friend have office in India so the second one(Aus) is consult with the that friend(ind) and have their office in their existing business of friend (Indian) and show the rent is payable on the name of another friend (Indian ) so whether there is a permanent establishment in this case means DTAA provision applicable?
100% coverage, worth watching. Thank you sir!!!
Too gud...hume lagta hai exam me sab sahi karke aye..ab patha chala wer d mistakes are..thank u so much 🙏
Kyo pde ho chakker me koi nhi hai takker me ❤❤❤ Thank you bhaiya 😊😊😊🎉
Question If someone can help please
What if that in Example 3 at 32:23 what will be the treatment if
Indian Income is only Rs70000 will we get full 80C deduction if 1 lakh or only 70000 and if 1Lakh than what will be the Doubly Tax income will it be 400000 only or it will be 400000-30000 (Additional Portion of 80c) = 370000
Thank you so much sir for your power pack revision class🙏🤗
Imp deductions for DTAA - 36:32
Sir your DTAA and TRANSFER PRICING lecture are superb. Sir please NRI and PGBP ke liye v aisa kuch kar do.
44:53 Gross Up Income Point
sir, small doubt in relation to point discussed at 1:09:15 regarding non taxability of income arising on business with India. if this is the point then what is the relevance of significant economic presence topic that if any transaction entered, has a value exceeding 2 crore, with any person in India is deemed to be income accrue or arise in India which means it is taxable in India.
Thanku sir for such n amazing lecture 😊😊when you say ki ye points kissi ne nhi btai honge aapne revision vedio me you were so true in saying that.
What a lecture 🔥🔥...Clear every concept with understanding and special appreciation for covering points where students make the most mistakes.
Thank you Atul sir for such a nice lecture.
What a clarity!!! I was worried about 5 heads. You cleared that too in this video. Thankyou Sir ❤
thank you for such an effective revision. All concepts got crysal clear
Awesome!!... Thank you for your guidance , greatful!.
This is best ever DTAA revision to score 6 - 8 marks , where we all make mistakes has been resolved, thank you so much Atul sir, you are always more than a teacher ❤ lots of love with respect 🙏❤️
Thank you sir aapne sare concept clear kar diya
Aapne bahut mehnat Kiya hai
Sir apki video and notes really important hai abhi is ka importance smjh aa rha hai
Ultimate revision for DTAA.😊
issai aacha mainne kabhi koi revision lecture nhi dekha kisi bhi topic kabhi bhi...ek number
How to solvAe question when there is 2 foreign country & there is DTAA with 1 country & no agreement with other foreign country
In 1:01:00 , now std deduction from salary is allowed in both 115BAC and finance act slab..btw very much helpful video..thnk you so much sir
200% clarity 🔥
Thank you 🙏
Special points 34:00
Radhe-Radhe❤
Thanks Atul bhai..amazing lecture!!
Correction : 115BAC standard deduction of salary and HP allowed
Other Special points: 33:30
Special point 58:00
Special point are awesome... best revision vedio... ❤...
what an in depth session on DTAA All Concepts & Adjustments Done In One Session Thank You For This Session I dont Think so Dtaa Ab Kisi Ka Bhi Galat Hoga Exam m 😊
Ur class are good all queries r solved
unlike my pecious class of SPC Around August 2021, I ordered Ca final Fm eco and eis sm combo worth 20000 rs. After specifivally confirming that i will recieve order within 7 to 10 days. I asked 2-3 time about delivery time. Sales team said u will recieve in a week or 10 days most. So i ordered lecture.
10 days later no delivery and
my tecnnical advisor which they told me to ask in case technical problem was not even employee anymore
as soon as order is done all those sales guy who were calling nonstop stoped hearing my problems. Not just that there are time they hung up while i was inquiring delivery time
There was technical problem i tried calling no. Given to me he told me that he had left job so i called that sales person. He didn't do anything anything otherrhan saying ask tech.dept. which i did who said call advisor asigned to you. I told him he is no longer employee he just said talk to sales person from whom i bought
Like what? Is this govt dept.? No it got worse
I called peoples they just say to ask other. My attempt was getting near and lectures were nowhere close i was desperately calling people everyday for next 10 days
Guess what no change
In short during that time i called every person whose contacts were on site irrespect of sale compain techniacal department
I wrote my situation to all these contacts on whatsapp more than 10 people no one once responded or helped some replied saying ask this
1 month wasted due to their mistake no misgake is when u don't know it every staff member was called and massage by me
Mutliple conversion rate 43:00
57:00 salary HP
Double tax income 25:16
Special points @ 33:25
Best ever 🙏🙏🙏 Grateful for your efforts sir!