CA/CMA Inter - May/Nov-24 Revisions l Salary l CA BB l Part - 3

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[@vaibhavchandak2917]

*IMP NOTE* 1:07:00: changes in the Rent free Accomodation limits
*IF OWNED BY EMPLOYER:*
1. if Population upto 15Lakh: 5% of BDBACM
2. if Population >15Lakh upto 40Lakh: 7.5% of BDBACM
3. if Population more than 40Lakh: 10% of BDBACM
*IF HIRED BY EMPLOYER:* , lower of-
10% of BDBACM
or
Actual Hire charges

[@ankit_yadav1430]

Note 6 : Gratuity 6:11
Note 7 : Pension 13:07
Note 8 : leave salary 15:40
Note 11 : VRS 19:14
Note 13 : Retrenchment compensation 21:13
Note 9 : Allowances 23:40
HRA 28:38
Note 10 : Provident Fund 30:26
RPF 32:52
Note 12 : Superannuation fund 38:18
Note 14 : Perquisites 39:25
1. LTC 40:16
2. Medical Facility 44:57
3. Loan 49:53
4. Gift 52:17
5. ESOP 52:43
6. Use of Moveable asset 53:42
7. Transfer of Moveable asset 54:55
8. Lunch Facility 57:43
9. ER cont^n - (RPF+NPS+ASF)( Limit exceeds 7.5L= perquisites ) 58:26
10. calculation of interest 1:00:30
11. Rent Free Accommodation ( House Facility ) 1:05:18
11. Hotel Benefit 1:09:39
12. Car Facility 1:10:27

[@RahulSharma-vh8hi]

DT is incomplete for examination without your revision lectures sir jii❤❤

[@gunjanvashistha3288]

i m watching 5th time , sare provisions finger ki tip pr hai sir ... thank u so much

[@sakshivaidya4825]

1:00:21 interest on excess of contributions 750000perquisite
1:22:12 115BAC some benefits full taxable
1:20:50 esop

[@canikkisharma5894]

Best teacher of my CA Journey

[@mrabhilashchy3868]

00:02 Salary under section 15 is taxable for employee-employer relationship
01:42 Contracts about service and salary taxation
05:14 Understand the concepts of advance salary and arrears of salary.
07:00 Calculation of gratuity for government and non-government employees
10:39 Understanding average salary and gratuity calculation
12:29 Understanding gratuity limits and pension types
16:11 Leave salary is taxable, but there are specific rules and limits based on various conditions.
17:59 Understanding leave credits and average salary per month
21:18 Employees are entitled to compensation if removed from job
22:54 Definition of salary includes basic salary plus DA and turnover commission.
26:21 Transport Undertaking Allowances Overview
27:59 Understanding various types of allowances and their tax implications
31:19 Employee Provident Fund (EPF) contributions and tax implications
33:00 Employee's Provident Fund deduction and taxation
36:44 Unrecognized Provident Fund and its tax implications
38:29 Superannuation funds and additional benefits for employees
41:42 Calculation of actual expenditure for various transport modes
43:18 Employee travel entitlements for dependents
46:37 Exemption and taxation of travel benefits for medical treatment outside India
48:15 Employer-provided Covid-19 treatment benefits are tax-free
51:38 Understanding SBI interest rates and tax implications.
53:02 Tax implications of providing movable assets to employees
56:52 Tax implications of employer-provided facilities
58:34 Employer contribution to RPF and NPS
1:02:47 Understanding the tax implications of employer contributions to pension schemes.
1:04:54 Explanation of salary components and taxation.
1:08:04 Understanding various components of salary calculation
1:09:52 Taxation of employer-provided facilities
1:13:17 Taxable amount for employer-provided car and petrol
1:14:58 Education facilities provided by the employer and taxation
1:18:25 Understanding deductions and rebates in salary income
1:20:11 Understanding tax implications on arrears salary
1:23:37 Deductions for entertainment allowance and professional tax under sections 162, 163 & 163
1:25:29 Focus on hard work and preparation for exam success

[@way2hell2heaven]

Epitome of Knowledge
❤

[@theunkowngod69]

Very nice revision sir all concepts revised in 1hr thanx sir 🎉

[@galanigautam5309]

Thank you so much sir for best revision video ❤

[@jayeshmanglani1252]

19:14 VRS
21:13 Retrenchment compensation
30:26 provident fund
38:18 super annuation fund
58:26 ER contribution to (RPF + NPS + ASF)

[@sangramrodge2091]

25:35 annual accretion interest calculation

[@Godchild707]

Thankyou so much sir ❤

[@PRADEEP_GAJI_JAIN]

Very much helpful sir❤

[@ifipathan]

Thank you so much sir for this revision session..
But Please jald se jald complete karwa dijiye 🙏🙏🙏

[@TanuTeotia-f4y]

Thank u sir ❤

[@kashishpuri6192]

39:33 perquisite

[@utsavpatel3364]

44:04 Dusri baar try kiya tha 😂😂😂😂

[@student_ind]

1:07:00 rent free unfurnished accomodation

[@Kaoidjek]

You are the god of dt sir

[@Sagar-b4g]

30:23 provident fund
58:00 perks related to provident fund

[@FCANAIWAL]

30:15 Provident fund

[@MohitGupta-nn4gu]

Thanks ❤❤

[@jain9042]

Crystal clear hogya exams k phele ❤ hang god itni glti thi meri sabh clear hogyi

[@prithivikalai9617]

Thank you sir

[@nandanrai5561]

thankyou sir

[@rishabh_unicorn]

Best Lecture Sir

[@devtripathi6060]

Situation is be like we are geting tax amount from our salary and government will get salary from us ....... anything more than sufficient amount will going to harm......

[@agrawalharsh545]

For aachu di @ 23:42

[@dhairyaseth278]

1:22:12 for whats taxtable whats not in 115bac

[@jaishtechearn460]

watching before eam😀

[@dark3858]

❤❤❤

[@vidhanjain8477]

guru😇

[@Jatingoyal-y4n]

38:18 superannuation fund

[@DhruvCA_GAMER]

1:07:00

[@Jatingoyal-y4n]

59:00 17(2)(vii)

[@abhinavanand4857]

Where i can get these notes

[@yashvishah9025]

Where can we get pdf of revision lectures?

[@JR654IO]

Rebate 1:19:37

[@lokeshshah6293]

agar mere pass meri company ke shares h toh bhi kya salary under salary head aayegi ya pgbp hoga

[@kusumchoudhary3376]

Notes kha se milegha

[@kumar_pramod_49]

Pdf note mil sakta he kiya

[@shruti8797]

Thank you so much sir for this best revision video

[@st950]

Thanks sir❤

[@FCANAIWAL]

39:36 perquisite

[@msrayush8043]

thanku sir

[@amitagolchha3948]

Thank you sir

[@buradalavanya8361]

1:01:18

[@shwetasuryawanshi2]

Thank you sir..!

[@K_v1402]

Thank u sir 😊