✅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 i am maintaining notes of heads of income in a separate notebook.....please you are like weapon of us in the battle of ca inter exams for poor students who can't afford even a GD of any subject you are providing us whole 50 marks ..even 100 marks for free ...without you we are nothing and we will be hopeless and take loan for coachings ..thank you sir very very much please aap demotivate matt ho kyuki aapka ye hardwork kitne sare baccho aur unke parivar ko rahat ki saas de raha hai...please sir you are doing a very noble work....
I deeply appreciate your heartfelt message! 😊 Your words are truly inspiring, and I'm here to provide support for your studies. I understand the challenges many students face, and I'm committed to making education accessible to all.
Thank you so much sir for your unique way of teaching because of which I don't need to mugg up all the limits. Now, i know the limits given in act because you have made us clear why had that particular limits got introduce in the act.
Class start krne se pehle dekhne ka mann ni kr rha tha lekin jaise hi start kiya to fir sir apke teaching ne pura involve kr liya or class kb khtm ho gai pta bhi nhi chla .... Thank u sir.
what a lovely way of teaching, one of the best channel ever on UA-cam which is made for the wellbeing of the students. I am appearing in Nov 24 and want to thank Raj k sir for this hard work. i am glad to be called as a student of Raj k sir.
Sir I solved 36:16 this question . My solution is exactly match with your solution. Not only this but other difficult problems also become easy . Only because of You . Really,Dil se Thank you so much sir🙏🙏🙏. NOTHING IS TAXATION FEAR WHEN RAJ SIR IS HERE
Sir I already complete the IT course of CS executive but today calculate many new problems that I never seen before , really sir you are very ousum highly appreciate your efforts for students. I make more better grip on my IT subject, thanks for all the love in the essence of providing such a quality education to all.💛💛 ONCE AGAIN WE THANK YOU FOR ALL OF THIS❤
I'm delighted to hear that my lectures have helped you gain a better understanding of IT and that you've encountered new challenges to strengthen your knowledge. Thank you for your kind words and appreciation! 😊🙌
Before watching ur lecture I was reading reading reading but not remembering these stuff but after ur lecture I feel like tax is very easy thank u so much for ur efforts for students sir❤
Hamare neta kesa ho Kher chodo neta kesa bhi koi bhi ho Per hamare sir aap hi aur hamesha raho Sir main aap se padhkar bacho ko padha ta hun 🙏🙏 greatful to you sir 🙏🙏🙏🙏 ❤❤❤
thankyou so much sir for the lecture, keep going.. I am a big fan of your way of teaching Just a silly question, I just wanted to clear it to myself. 27:15 - We need to calculate the 1/3 of 15000 right? which is 5000. lots of love...
Thank you sir ap samjate ho to zindagi bhar k liye yaad reh jata hai but sir mujhe ek doubt hai apne jo homework diya hai usme Gratuity me statutory limit to 20 lakhs hoti hai par apne 10 lakhs likha hai bass wahin thoda doubt hai and once again thank you sir apke efforts k liye ap de motivate mat hona warna hamara kya hoga
Hello sir doing very good job ......m enjoying studying now thankyou so much ❤❤ Sir I want to ask from last illustration which you give in homework that in gratuity working why question take 10 lacs as statutory limit because rules said that if any earlier exemption were done by the previous employer then this limit will be picked but the question not mentioned anything so ..
Thankyou sir the concept was crystal clear. You said to solve the question at the end of video i solved the question and matched it with the solution you provided it was correct just because of you sir thanks for all your efforts ❤❤🙏🏻🙏🏻 but can I assume that the assessee is covered under the payment of gratuity act 1972 for the solution?
Sir whenever you solve examples I pause the video, and try to solve it myself and every time when I make a mistake, I get very angry but simultaneously starts laughing.
Thank You sir jiiiii ❤ Sir yeh jo sections hai for family pension of armed forces or family pension u/s 56 and it's deduction u/s 57 yeh sections yaad rakhne hai?
23:19 sir, why did you take 60% in Commuted pension. In last example you have told that ( Gratuity not received) 1/2 commuted pension will be taken in full amount . We know that 60% of 300000 is 180000 .
Sir jo Homework diya tha aapne Illustration no.6 usmei toh gratuity 37,500 aa rahi hai as it is the case of covered under gratuity act So the last drawn salary x 15/26 x no of years of service 13000(basic pay +DA{full} ) x 15/26 x 5 = 37,500 which is least so the final total taxable salary changes to 2,03,500 Just yeh doubt tha 😢❤
Sir ji ❤ye Jo monthly pension ati h , wo bhi 1 limit tk hi. Milti hogi na , Jaise aap ne bola ki 20,000 milegi per month or 10lakh lump sum , Mtlb jo 20,000milega wo 10lakh amt. Pura hone tk milega , ya Jb tk jinda h tb tk. Kon se factor pr depend krta h dono m se ?? ❤❤
Sir if there is no mention of gratuity (covered/not covered under gratuity act) in question Should we assume that gratuity not covered under gratuity act
Hello sir i have one doubt...pension ko commute karane ka option sirf ek bar hi milta h ya fr after some years we can also exercise the option of commuting
That 1000000 must be a mistake and that half month salary is just the 1 st condition of "not covered under gratuity act" that is avg monthly salary × 15/30×No of completed yrs of service
Hii sir pension ke first example mein aapne uncommuted pension 7 months ke liye liya par aisa aana chahiye tha ki 20000*40% 7/12 aana chahiye tha na aapne sirf 7 kyun liya
Sir ek question tha ICAI module main 2.8 page par resident and ordinarily resident individual के case main 9 out of 10 गलती se print kiya hai kya. meine google , UA-cam par search kiya 2 out of 10 hi hai aur aap ne bhi 2 out of 10 hi bataya hai.ROR or RNOR ke case mein
In question number 6 in book gratuity statutory limit is given 10 lakh but in rule it is 20lakh I think there is misprint in question is it right sir ??
✅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 i am maintaining notes of heads of income in a separate notebook.....please you are like weapon of us in the battle of ca inter exams for poor students who can't afford even a GD of any subject you are providing us whole 50 marks ..even 100 marks for free ...without you we are nothing and we will be hopeless and take loan for coachings ..thank you sir very very much please aap demotivate matt ho kyuki aapka ye hardwork kitne sare baccho aur unke parivar ko rahat ki saas de raha hai...please sir you are doing a very noble work....
I deeply appreciate your heartfelt message! 😊 Your words are truly inspiring, and I'm here to provide support for your studies. I understand the challenges many students face, and I'm committed to making education accessible to all.
Right brother 💯❤️
Bhai notes kaise bna rhe ho, Like illustrations Sir ke examples likh rhe ho ya aur kuch bhi...?
@@CallMeRandomGuy bhai jo sir bata rahe hai aur sir ke book ki help se apne language me bna raha hu notes sir ki e book kaha se milegi?
@@gautamthakur9164 Sir ke app study at home pe h ebook (Paid pdf h)
Thank you so much sir for your unique way of teaching because of which I don't need to mugg up all the limits. Now, i know the limits given in act because you have made us clear why had that particular limits got introduce in the act.
You are most welcome! Keep watching!
Thank you for this amezing income tax lectures...mene apki aek bhi video playlist me miss nahi ki ...😊
I'm delighted to know that! You're welcome! 😊
The way you explain the reasoning behind the provision makes it easy to remember.
I'm glad to hear that! Making concepts memorable and understandable is always my goal.
Examples are enough to understand the concepts ; thanx a lot sir
You're most welcome! 😊🙌
Class start krne se pehle dekhne ka mann ni kr rha tha lekin jaise hi start kiya to fir sir apke teaching ne pura involve kr liya or class kb khtm ho gai pta bhi nhi chla .... Thank u sir.
Glad to hear that! You're welcome!
Sir aap bahut achha padhate ha aap jo example karate ha wo to superb ha thank you sir 💐
Thank you, glad you like my teaching style!
Thank you sir awesome explanation...
Most Welcome
sir aapke speaking accent se mjhe pata lag gya tha ki aap banaras se hi ho☺☺
what a lovely way of teaching, one of the best channel ever on UA-cam which is made for the wellbeing of the students. I am appearing in Nov 24 and want to thank Raj k sir for this hard work. i am glad to be called as a student of Raj k sir.
Wow, thank you!
Thanku so much sir for this wonderful 👍😊 class 🙏🌼
Most Welcome Dear!
Sir kya padhaya hai waah!waah! Maza hi aagya itna simple hai yeh sab thank you so much sir ♥️
Glad to know that! You're most welcome! 😊
🫡
THANK YOU SO MUCH SIR FOR LECTURES YOU ARE DOING GREAT WORK IN LECRURES
You're welcome!
You made this concept very easy to understand and sir you are fantastic
Glad to hear that! Keep Watching!
Sir I solved 36:16 this question . My solution is exactly match with your solution. Not only this but other difficult problems also become easy . Only because of You . Really,Dil se Thank you so much sir🙏🙏🙏. NOTHING IS TAXATION FEAR WHEN RAJ SIR IS HERE
Thankyou sir
You're Welcome!
Thank you sir very helpful lectures 😊
Most welcome
Sir I already complete the IT course of CS executive but today calculate many new problems that I never seen before , really sir you are very ousum highly appreciate your efforts for students.
I make more better grip on my IT subject, thanks for all the love in the essence of providing such a quality education to all.💛💛
ONCE AGAIN WE THANK YOU FOR ALL OF THIS❤
I'm delighted to hear that my lectures have helped you gain a better understanding of IT and that you've encountered new challenges to strengthen your knowledge. Thank you for your kind words and appreciation! 😊🙌
Love you sir,love from odisha....
Before watching ur lecture I was reading reading reading but not remembering these stuff but after ur lecture I feel like tax is very easy thank u so much for ur efforts for students sir❤
Thank you for your kind words! I'm thrilled to hear that my lectures have made tax concepts easier for you to understand 😇
Thank you so much Sir❤❤
amazing lecture sir ..thank you so much sir🙏☺
Most welcome😊🙌
Thankyou so much sir for your help
Welcome
got full concept sir....thanks
You're Welcome!
Thank you so much sir.. I'm enjoying this subject because of you 😊✨
You're always welcome! Keep watching! 🙌
Thank you so much sir for the wonderful lecture 😊
You're most welcome! 😊
You're lecture are like prime time for CA students but positive thanks sir for doing great work for students
Thank you so much for your kind words!
Thank you sir ❤️
You're Welcome!🙌
Thank you so much sir ❤❤❤
Most welcome
Thanks sir ji samaj aagya gya😊
good
Thanks for ur efforts sir❤
It's my pleasure! Keep watching 😊
Thank you so much sir 😊
You're most welcome! 😊
Thank you sir🎉
Thankyou sir❤❤
Welcome
Thank you So much sir
😇😇😇😇
Most welcome
Thank you and love you sir 🌻❤️
You're most welcome😊🙌 your love and support motivates me ✌️
Thank you sir ❤.
Ans match ho gaya aap ne jo sums karwaye ❤.
You're welcome! Good! 🙌
Enjoyable lecture thank you sir 😊❤
Keep watching 😇
Sir second wala question Maine sahi kiya video pause krke❤❤😊😊🙏😃
🙌😊
thank u so much sir ji for your great efforts🙏🙏
It's my pleasure! 😊🙌
Hamare neta kesa ho
Kher chodo neta kesa bhi koi bhi ho
Per hamare sir aap hi aur hamesha raho
Sir main aap se padhkar bacho ko padha ta hun 🙏🙏 greatful to you sir 🙏🙏🙏🙏
❤❤❤
Thank you! Your good wishes and blessings strengthen me even more 😊🙌
Best session sir 😊😊
Thanks
thankyou so much sir for the lecture, keep going.. I am a big fan of your way of teaching
Just a silly question, I just wanted to clear it to myself.
27:15 - We need to calculate the 1/3 of 15000 right? which is 5000.
lots of love...
Thank you sir ap samjate ho to zindagi bhar k liye yaad reh jata hai
but sir mujhe ek doubt hai apne jo homework diya hai usme Gratuity me statutory limit to 20 lakhs hoti hai par apne 10 lakhs likha hai bass wahin thoda doubt hai and once again thank you sir apke efforts k liye ap de motivate mat hona warna hamara kya hoga
Gratuity ki 25000 kese ayi... illustration 6 mein
Any idea
Can you solve this question?
One more day
Goosebumps of a tax expert
Keep Watching! A lot of interesting topics are coming!
You are god for us sir ji 🙏
Thank you so much for you kind words! ❤
❤ Thank you sir
Welcome
thanks a lot sir..amazing lec
SIR REALLY ,, HATTS OF TO YOU FOR PROVIDING FREE CLASSES OF DIRECT TAX
Thank you so much
Yes sir I will solve Q.6 by self and match it with solution.
Great
Sir please share the questions pdf 🙏🏻🙏🏻🙏🏻
Check description
# DOUBT
sir , last question for homework -
The statutory limit should be 20 lakhs for gratuity but here they have taken 10 lakha
SAME
Enjoying very much sir! 😊
Glad to hear it!😊🙌
sir apse pdhkr to income tax easy lgra h abtk i dont know baki sab qq drte hai iss subject se..😅
Glad to know that! Keep watching 🙌
Tysm sir
You're Welcome!
Thankyou❤
Welcome
Sir kya har saal commuted value ka 1/2 ya 1/3 taxable hoga
very very thanyou sir i appreciate you love you sir
You're welcome and thanks for your love and support!
शानदार ❤
Thank You! 😊
Sir will you take GST Classes on UA-cam for MAY 2024 OR Should refer your old videos
Refer to old videos, will keep on adding amendment lecture.
Next amendment lecture would come within a week
@@StudyAtHome Ok Sir
Thank you
Hello sir doing very good job ......m enjoying studying now thankyou so much ❤❤
Sir I want to ask from last illustration which you give in homework that in gratuity working why question take 10 lacs as statutory limit because rules said that if any earlier exemption were done by the previous employer then this limit will be picked but the question not mentioned anything so ..
Thankyou sir the concept was crystal clear. You said to solve the question at the end of video i solved the question and matched it with the solution you provided it was correct just because of you sir thanks for all your efforts ❤❤🙏🏻🙏🏻 but can I assume that the assessee is covered under the payment of gratuity act 1972 for the solution?
Sir whenever you solve examples I pause the video, and try to solve it myself and every time when I make a mistake, I get very angry but simultaneously starts laughing.
Thank you sir 🙏😊
Most welcome
one more golden class ❤
Thank You!😊🙌
Thankyou sir
You're welcome!
Thankyou sir 😊
You're Welcome 😊
Good one sir❤
Thank You! 🙌
Thank You sir jiiiii ❤
Sir yeh jo sections hai for family pension of armed forces or family pension u/s 56 and it's deduction u/s 57
yeh sections yaad rakhne hai?
23:19 sir, why did you take 60% in Commuted pension. In last example you have told that ( Gratuity not received) 1/2 commuted pension will be taken in full amount .
We know that 60% of 300000 is 180000 .
60% of full value of pension is 3 lakh rupees. So, by dividing 3 lakh by 60%, we can get full value of pension.
Present sir ❤
So nice
Very good
Thank you!
❤❤than u so much sir . itna accha toh fee deke nhi padate h baki .
You're Welcome! Glad you like my teaching 😊🙌
Sir ajj kal pension milti hai kay govt employee ko
Sir jo Homework diya tha aapne Illustration no.6 usmei toh gratuity 37,500 aa rahi hai
as it is the case of covered under gratuity act
So the last drawn salary x 15/26 x no of years of service
13000(basic pay +DA{full} ) x 15/26 x 5 = 37,500 which is least
so the final total taxable salary changes to 2,03,500
Just yeh doubt tha 😢❤
SAMEE, if u get answer for this tell me too
18:13 y sir has taken 7 months while calculating uncommuted pension. Pls clarify my doubt sir
He retired on 31st August so will get pension from Sept 2023 to March 2024 i.e. 7 months
Sir ji ❤ye Jo monthly pension ati h , wo bhi 1 limit tk hi. Milti hogi na ,
Jaise aap ne bola ki 20,000 milegi per month or 10lakh lump sum ,
Mtlb jo 20,000milega wo 10lakh amt. Pura hone tk milega , ya
Jb tk jinda h tb tk.
Kon se factor pr depend krta h dono m se ?? ❤❤
Sir if there is no mention of gratuity (covered/not covered under gratuity act) in question
Should we assume that gratuity not covered under gratuity act
Thanks sir
You're welcome!
hi sir , why didn't added DA in salary in illustration 6 solution sir
assuming that DA is forming part of retirement
Is your illustration and module question are enough to clear exam?
Yes, more than enough
Very nice
Thank you!
Hello sir i have one doubt...pension ko commute karane ka option sirf ek bar hi milta h ya fr after some years we can also exercise the option of commuting
This option is generally open at all times.
thanku sir
You're welcome!
sir if the person die and he had opted for uncommuted pension so the amt which is not recived by him will go to family pension or not ?????
thank u sir
doubt - is pension received by army officer is taxable?
Exempt
Abhi aapko khud calculator pe calculate karna par raha hai,, jab saamne student hote hain to wahi log calculate kar dete hain 😀😊😊
In the last example end of this class gratuity statutory value is 1000000 and why calculated there half month salary for 5 yrs ?
That 1000000 must be a mistake and that half month salary is just the 1 st condition of "not covered under gratuity act" that is avg monthly salary × 15/30×No of completed yrs of service
❤❤❤❤❤❤❤❤❤
Like karte rhe mhakal ka naam leke like thok de 😅👍👍👍
Hii sir pension ke first example mein aapne uncommuted pension 7 months ke liye liya par aisa aana chahiye tha ki 20000*40% 7/12 aana chahiye tha na aapne sirf 7 kyun liya
mention the timestamp
@@StudyAtHome 18.27
Sir pension kya humlog during the employment le sakte hai?
No
Sir ek question tha ICAI module main 2.8 page par resident and ordinarily resident individual के case main 9 out of 10 गलती se print kiya hai kya. meine google , UA-cam par search kiya 2 out of 10 hi hai aur aap ne bhi 2 out of 10 hi bataya hai.ROR or RNOR ke case mein
Aap phir se padho, to samajh me aayega ki dono hi sahi hai.
Sir illustration 6 mein pension ko uncommuted mana gaya h ya commuted pension? If it is considered as commuted pension then why no exemption provided?
Pension is uncommuted.
18:21 sir , uncommuted pension is fully taxable for both whether a govt. employee or non . Then , why did you give the exemption here ?
Exemption has been only on the commuted pension portion.
In question number 6 in book gratuity statutory limit is given 10 lakh but in rule it is 20lakh I think there is misprint in question is it right sir ??
Yes it is 20 lakh
Gratuity ki 25000 kese ayi... illustration 6 mein
Any idea
Can anyone solve this question?
sir ye exhaustive lecture h iske baad or bhar se krne ki jarurat ni h na sir
Bilkul bhi nhi
❤❤❤