✅Join Study At Home WhatsApp Channel - whatsapp.com/channel/0029VaAOYpQ7j6g3r4W4Rr0H ✅Stay in Touch with CA Raj K Agrawal by following him on all his social media - linktr.ee/CARajKAgrawal
Sir apki taxation ki sabse acchi bat mujhe ye lagti hai ki aap bahut jayada long videos nhi upload krte ho kyuki lgatar jayda der tak mera focus nhi lag pata hai or phir main concentrate hoker nhi samajh pati hu isiliye thankyou so much sir 😊
Sir, the way you have explained the most difficult concept… is just mind blowing. If this is difficult according to you sir, then trust me… you have really made it extremely easy for us to understand and apply. Big thank you Sir for making our life easy. Sincerely appreciate your genuineness and love for the subject and ur desire to make us understand concepts to the core. Thank you Sir, once again
Thank you very much for your kind words! I'm delighted to hear that you found the explanation helpful and that it made a difficult concept easier to understand. Keep watching!
Yes sir when the class started you said that it was difficult but at the end of the video you don't feel us that it was difficult so thank you so much sir for your efforts 😊
Sir u r fabulous...if u didn't mention,i wouldn't even notice it was the difficult, everything went inside my head perfectly and i could answer all the qn , u r amazing 🎉
Yes sir ji default hua hai kyunki due or payment which ever earlier pe TDS katega Aur is case mai 30.8.23. ko due hua hai 12.9.23 ko pay hua TDS 12.9.23 ko kata hai jbki 30.8.23 ko katna tha Example 2 ka answer hai 38:00 Case 1 😊
In middle dar laga tha ki nhi samje ga But the way you taught with full of examples at every part of section Now i understood perfectly Thank you so much for this free classes sir Taxation guru 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏
39:52 example 2. Default 2 that means default on deposit of TDS because there TDS should be deposited on 7th of September 2023 but it can be deposit till date of due date of return filing of income tax
Sir ek baat bolu....aapne iss class me 2 baar bole ki Sec.40(a)(i) ye boht difficult h....lekin aapne itna acha pdhaya....ki ye dimag me fit ho gya h ❤ Thanku so much for your efforts and i just love your smile that u maintain throughout the class ❤❤
SIR mazaa hi aa gya ❤❤❤ Each and every step in this provision you make it very easy YOU always focus on each and every word causes clear every line also Samaj aa gya sir Thanku for the hard work for doing each and every provision make it easy and understandable manner❤❤
I'm glad to hear that you enjoyed the lecture and found the explanations helpful! Understanding complex provisions can indeed be challenging, and it's great to see your positive response. Keep up the good work, and happy learning! 😊👍
Todays class was really one of the toughest and yet practical knowledge related ... I will definitely have to watch this lecture 2 times ... So that i can understand and get better conceptual clarity... Thank you sir for your efforts to make it simple...🙏🙏
You're welcome! I understand that some topics can be challenging, and it's commendable that you're willing to review and deepen your understanding. Keep up the good work, and happy studying! 👍
thank you sir you explained in such a easy manner that this provision is looking like a piece of cake for me . all the credit goes to you sir. once again thank you so much
Thank you sir teaching us all this difficult topic very easily 😊🙏❤️ esa toh laga hi nii ki ye most difficult h bas thoda alert hogye aapke kehne se or apne itne achhe se explain kr diya ki ek hi baar m smjh aa gya or examples k saath toh pura clear ho jata h concept thank you so much sir ❤️❤️
You're very welcome! I'm thrilled to hear that you found the difficult topics easy to understand with my explanations. Making complex concepts clear is always my goal, and I'm glad that my examples helped solidify your understanding. Keep watching!
Thank you so much sir for the wonderful lecture 😊 As it is the most difficult section but you have taught in very easiest and understandable way Thank you sir
HONESTLY SPEAKING SIR, I AM STUDYING IT FOR THE FIRST TIME AND I DIDNT FOUND IT DIFFICULT ACTUALLY......MAYBE BECAUSE OF THAT LITTLE EXAMPLES SOLVING IN BETWEEN.....👏HATSOFFTOYOURTEACHINGSTYLE.
sir agar transporter ke bill ki entry 1-8-2024 mian hui aur payment 10-8-2024 mian hui to tds kab katega ye first case hai, aur agar tds bill wali date ko katna pada lekin bill ki amt maan lijiye 1000 hai to is par to limit ke hisab tds kata hi nhi jaayega lekin agar baad mian usse jyada bills ki entry hui aur limit cross ho gayi to tds limit cross hone par tds katenge lekin isse to pehle wale bill ka tds katne ki date nikal jayegi ye second case hai ji siryahi ek confusion hai, please explain this to me
Sir mujhe ye janna hai ki hamare comments ke reply aap khud hi dete hai ya iske liye bhi apke pas employee hai jo ek ek comment ko pad kar suitable answer dete hai😊
Sir tds deducted date is due or payment whichever is earlier and deposit date is before or on return filing, then what is the need of sec 200(1). Suppose tds due and payment date is 28.03.24 but deposited on 08.04.24 . as per sec 200(1) what will happen
agar rent advance part payment krrhe hn 50,000 mein se 2,000 rent pay kra advane to ab TDS katna pdega ky? or agar haan to kitna kyuki rent pe 10% u/s 194I ke hisab se 5,000 TDS hua or jabki payment hi bs 2,000 kiya
✅Join Study At Home WhatsApp Channel - whatsapp.com/channel/0029VaAOYpQ7j6g3r4W4Rr0H
✅Stay in Touch with CA Raj K Agrawal by following him on all his social media - linktr.ee/CARajKAgrawal
Sir apki taxation ki sabse acchi bat mujhe ye lagti hai ki aap bahut jayada long videos nhi upload krte ho kyuki lgatar jayda der tak mera focus nhi lag pata hai or phir main concentrate hoker nhi samajh pati hu isiliye thankyou so much sir 😊
I feel it is very easy to understand, all credit goes to you sir❤
Thankyou so much
Sir, hats off you..ap kitna easy kr dete ho hrr topics ko..tax bhi easy lgne lga h ab toh❤️🙌
I'm delighted to hear that my lectures made taxation easy for you! Keep watching 😊🙌
Ye bahut mazadaar session tha isliye ki aapka samjhane ka tarika hi aasan tha .
Aapko Bahut Bahut Dhanyabaad
Mujhe khushi hui ki aapko session pasand aaya!😊
sir maza hi aa gaya apke dialogues ki wajah se saare provisions yaad reh jaate hain dobara dekhne ki jaroorat nhi padti fir bhi dekhta hu may 😅😅😅
Thank you! I'm glad my explanations help you remember the provisions. Keep Learning! 😅👍
14:38
40ai - 1,2,4
40a(ia)-3,5
40a(iii) - 5
All correct
39:53
Example 2 Case 2.
No TDS default here, as it is deposited before ROI
Sir honestly bohot. Maza aaya iss provision ko padhne me!!
Sir, the way you have explained the most difficult concept… is just mind blowing. If this is difficult according to you sir, then trust me… you have really made it extremely easy for us to understand and apply. Big thank you Sir for making our life easy. Sincerely appreciate your genuineness and love for the subject and ur desire to make us understand concepts to the core. Thank you Sir, once again
Thank you very much for your kind words! I'm delighted to hear that you found the explanation helpful and that it made a difficult concept easier to understand. Keep watching!
Sir you have taught us most difficult provision of pgpb in a most simple manner East or west Raj sir is best
Glad to hear that! Thank you so much!
Sir , starting me to dar laga...
Lekin aapne itne achhe se, itne easy way me bataya ki sab kuch aasani se samajh aa gaya.
Thank you so much sir🙏❤
Most welcome
Thank you sir 😊 for this wonderful lecture ❤️
You're welcome!
Yes sir when the class started you said that it was difficult but at the end of the video you don't feel us that it was difficult so thank you so much sir for your efforts 😊
That’s great to hear! Keep watching, keep learning 👍🏻
Sir u r fabulous...if u didn't mention,i wouldn't even notice it was the difficult, everything went inside my head perfectly and i could answer all the qn , u r amazing 🎉
Yes sir ji default hua hai kyunki due or payment which ever earlier pe TDS katega
Aur is case mai
30.8.23. ko due hua hai
12.9.23 ko pay hua
TDS 12.9.23 ko kata hai jbki 30.8.23 ko katna tha
Example 2 ka answer hai 38:00
Case 1 😊
Aap bahut mehanti teacher hai sir , bilkul aalas nhi karte ,pura 101% efforts put karte hai ,thank u so much sir , ❤❤❤❤
You're most welcome! 😊🙌
sir most difficult provision ko itna easy or simplified way me aapne bata diya thank you so much sir.
Tq sir...apki exampls se or apke padane ke tarike se mera understanding level bad gya he ...income tax law bahut ache se smjhme ane lga he sir🙏
Shukriya! Aapko samajhne mein madad mili, yeh sunke mujhe bahut khushi hui!😊🙌
Bohot mazaa aa rha hai sir ❤️
Class bohot interesting laga ❤️😍
Glad to know that! Keep watching 🙌
In middle dar laga tha ki nhi samje ga
But the way you taught with full of examples at every part of section
Now i understood perfectly
Thank you so much for this free classes sir
Taxation guru 🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏🙏
Glad to hear that! You're always welcome and keep watching! 😊🙌
it was literally interesting to learn this from you💕, sir apse padhke mera tax mein confidence kafi badh gya hai
1:02:15 आप पढा रहे हैं सर तो कुछ भी deficult नहीं हो सकता है सर । और सच बताएं तो बहुत मजा आ रहा है 😊😊
I'm delighted to know that! Keep watching and happy studying! 😊🙌
Thank You sir 🙌
Today's class was very interesting :-)
You're most welcome! Glad you found it interesting 😊🙌
i understood sec 40(a)i and answered every cases without mistake.
Bohot hi badhiya gend dala raj sir apne sidha wicket hi gira diya , dimag ki giliya hi udadiya , sidha demage me hi chala gaya 😅😅
Sir bhot mja aaya aj k lec m ❤
Glad to know that! Thank you! 😊
39:52 example 2. Default 2 that means default on deposit of TDS because there TDS should be deposited on 7th of September 2023 but it can be deposit till date of due date of return filing of income tax
You said sir that this provision was difficult but with you this provision was easy and fun to learn 😊
I'm happy to hear that I could make a difficult provision seem easy and fun! 😊
Sir ek baat bolu....aapne iss class me 2 baar bole ki Sec.40(a)(i) ye boht difficult h....lekin aapne itna acha pdhaya....ki ye dimag me fit ho gya h ❤
Thanku so much for your efforts and i just love your smile that u maintain throughout the class ❤❤
Thank you so much for your kind words! I'm glad I could make a challenging topic easier to understand. ❤️
Amazing session 🙌
Making every concept easy with the help of examples & illustrations
Thank you! Glad you found it valuable! 😊
Excellent teaching by excellent teacher.No section appears difficult when you explain Regards Sir
Thank you so much for your kind words.
SIR mazaa hi aa gya ❤❤❤
Each and every step in this provision you make it very easy
YOU always focus on each and every word causes clear every line also
Samaj aa gya sir
Thanku for the hard work for doing each and every provision make it easy and understandable manner❤❤
I'm glad to hear that you enjoyed the lecture and found the explanations helpful! Understanding complex provisions can indeed be challenging, and it's great to see your positive response. Keep up the good work, and happy learning! 😊👍
Todays class was really one of the toughest and yet practical knowledge related ...
I will definitely have to watch this lecture 2 times ...
So that i can understand and get better conceptual clarity...
Thank you sir for your efforts to make it simple...🙏🙏
You're welcome! I understand that some topics can be challenging, and it's commendable that you're willing to review and deepen your understanding.
Keep up the good work, and happy studying! 👍
example 3
case 1-- 2023-24
case 2 -- 2023-24
case 3 -- 2024-25
case 4 -- disallowed
case 5 -- disallowed
case 6 -- disallowed
thank you sir you explained in such a easy manner that this provision is looking like a piece of cake for me . all the credit goes to you sir. once again thank you so much
You're very welcome! I'm glad I could make the provision easier for you to understand. Keep watching!
38:21 Yes sir yha TDS default hoga as it should be deducted on 30.8.23
Example No. 1 Case 1 ☝️
Thank you sir teaching us all this difficult topic very easily 😊🙏❤️ esa toh laga hi nii ki ye most difficult h bas thoda alert hogye aapke kehne se or apne itne achhe se explain kr diya ki ek hi baar m smjh aa gya or examples k saath toh pura clear ho jata h concept thank you so much sir ❤️❤️
You're very welcome! I'm thrilled to hear that you found the difficult topics easy to understand with my explanations. Making complex concepts clear is always my goal, and I'm glad that my examples helped solidify your understanding. Keep watching!
Very easy understanding and clarification ❤❤❤❤❤
Sir I understood this in a very simple wayy🙂
38:28 TDS default on account of late deduction
and thank you sir for these free lectures
Thank you so much sir for the wonderful lecture 😊
As it is the most difficult section but you have taught in very easiest and understandable way
Thank you sir
You're welcome!
Eg 2
Case 1 - default 1
Case 2 - No default
Case 3- default 1
UNDERSTOOD VERY WELL SIR
Glad to know that!
Easiest provision Sir
Difficult tha he nhi kuchh bhi
38:24 Default occurred Deducted of TDS at payments date but it's will be done on Due date
We understood it so easily sir 😊 thank you
38:18 Default on Deduction of TDS
HONESTLY SPEAKING SIR, I AM STUDYING IT FOR THE FIRST TIME AND I DIDNT FOUND IT DIFFICULT ACTUALLY......MAYBE BECAUSE OF THAT LITTLE EXAMPLES SOLVING IN BETWEEN.....👏HATSOFFTOYOURTEACHINGSTYLE.
I'm glad the examples made it easier for you to grasp the concepts. 😇❤
Greatest sir ❤😊
Thanks
Thank you sir, From karnataka
Most welcome
Thank You so much sir ❤🙌🏻❤
understood clearly
You're most Welcome
Thanks sir i was thinking it was default. but now it is clear that is is not default up to written of income tax date
Keep learning and growing! 👍
my second answer is wrong..........but know i understood the correct one
thank you sir for that much efforts........
You're welcome!
39:54 default hua hai sir
Ex 2 case 2 mai default in submit of TDS 😊😊
Example 2
Case 1 = Yes
Case 2 = No
Case 3 = Yes
52:20 sir yaha proviso to 201(1) apply ho toh fir allow hoga in py24 25??
thank you sir pgbp 50% complete
You're welcome!
Mazza aagya you are great sirjii......
Glad to hear that! Keep watching!
Tds provision is very dangerous provision
Sir was kidding by saying 'this provision is toughest '... I didn't feel it the toughest one
Sir finally PGBP me majja aa rha he 😄
Glad to hear that! Keep watching!
47:32 ooh my god ऐसा भी होता है सर 😊😊
Example 2 case 2 - No default
No disallowance of expense
Sir aap TDS difficult q bol rahe the yh to easy he 😂 aapne itna accha pdhaya 😊
Haha, I’m glad to hear you found it easy after the lessons! Sometimes the way a topic is explained can make all the difference.
Thank you sir for more explanation.😀
You're welcome!
Sir pta hi nhi chla ki hm pgbp ka difficult provision pd rhe hai😂
😂
eg. 2 case 1, there is a default as it wasnt deducted on due date, earlier of due or payment
itna difficult apki wajah se laga nahi ....varna mujhe iski itni complexity ka pata hi nahi tha
example 2: case 1
default --1
ek dam easy because of you 💐🌹
👍
Ex no. 2 case 1 default 1st condition
Eg -2 - case -
(a) 1st default ✅
(b) 2nd default ❌
(c) 1st default ✅
you are gem sir
example 2 case 2
no default
Sare examples right huye sir❤
Very Good!
example 2 case (2) no default
Best session sir 😊
Thanks 😇
Sir itt or oc course jo icai conduct krvati h vo mandatory h kya ?
Kisi or institute se bhi kr skte h ya icai se hi Krna jruri h?
Best efforts.
Thanks a lot!
0:31 ❤ Good morning sir ❤
Good Morning! 😊
40:31 sir no default but interest lagega for late deposit 😊😊
sir agar transporter ke bill ki entry 1-8-2024 mian hui aur payment 10-8-2024 mian hui to tds kab katega ye first case hai, aur agar tds bill wali date ko katna pada lekin bill ki amt maan lijiye 1000 hai to is par to limit ke hisab tds kata hi nhi jaayega lekin agar baad mian usse jyada bills ki entry hui aur limit cross ho gayi to tds limit cross hone par tds katenge lekin isse to pehle wale bill ka tds katne ki date nikal jayegi ye second case hai ji
siryahi ek confusion hai, please explain this to me
sir nice hairstyle 👌
🎉🎉🎉❤❤❤❤❤❤🎉🎉awesome great explanation 🎉🎉🎉🎉
Thank you! 😃
Example 2 case 2
No default
Sir mujhe ye janna hai ki hamare comments ke reply aap khud hi dete hai ya iske liye bhi apke pas employee hai jo ek ek comment ko pad kar suitable answer dete hai😊
Ex.2_i_ default
Example 2 case 2 no default
example(2) case -1 - default (1)
SUPERB🎉❤
Thanks 🤗
Yes sir default hai eg 2 case 1
no default in tds cutting but default in tds depost. it should be deposit on or before 7.9.2023
Sir, 200(1) section yaad karna hai pls tell
As i am preparing a list of important sections jo aap circle karvate ho ?
No required to learn this 200(1)
Very good
Thank you!
thank you sooo much sir!!!
Sir tds deducted date is due or payment whichever is earlier and deposit date is before or on return filing, then what is the need of sec 200(1). Suppose tds due and payment date is 28.03.24 but deposited on 08.04.24 . as per sec 200(1) what will happen
Liable to pay interest.
if software consultancy charge paid to foreign company by Indian Company , so TDS is applicable or Not
agar rent advance part payment krrhe hn 50,000 mein se 2,000 rent pay kra advane to ab TDS katna pdega ky? or agar haan to kitna kyuki rent pe 10% u/s 194I ke hisab se 5,000 TDS hua or jabki payment hi bs 2,000 kiya