54:55 Reason for preferential treatment to specified fund is: While FIIs are already established investors, specified funds, particularly those in IFSCs, are relatively new. The tax benefits help create a level playing field, encouraging more participation from these newer entities. Further: Boosting the Financial Sector: Specified funds, especially those located in IFSCs, play a crucial role in the development of the financial sector. Tax incentives encourage the establishment and growth of such funds, which in turn contribute to the overall growth of the financial ecosystem in India. Promoting IFSCs: Specified funds in IFSCs (like GIFT City in Gujarat) are given tax benefits to promote these centers as global financial hubs. The incentives make it attractive for foreign funds to set up operations in these IFSCs, thereby enhancing India's position in the global financial market.
Topics fit like bullets in my brain! Quick and to the point.. Took me just 4 hrs to watch video and take notes altogether.. Thank you so much Shubham Sir!
Sir please clarify whether UAD is available in sec 44B & 44BBA ? Because at 3:22 while explaining section you said UAD not allowed, but while summarising sections at 18:38 you said UAD allowed. Anyone can clarify this ?
Sir, plz correct Shipping & Aircraft Business Outside India to India - money received or deemed to be received in India India to outside India - whether received in India or not
In NR taxation, agr Business trust interest income distributed krti hai toh 194 LBA mei tds deduct krti hai But jb business trust interest pay krti hai on loan taken by it from NR/FC toh 194LC mei tds deduct krti hai?? And same in case of investment fund with sections 194LBB and 194LB Is it correct??
54:55 Reason for preferential treatment to specified fund is:
While FIIs are already established investors, specified funds, particularly those in IFSCs, are relatively new. The tax benefits help create a level playing field, encouraging more participation from these newer entities.
Further:
Boosting the Financial Sector: Specified funds, especially those located in IFSCs, play a crucial role in the development of the financial sector. Tax incentives encourage the establishment and growth of such funds, which in turn contribute to the overall growth of the financial ecosystem in India.
Promoting IFSCs: Specified funds in IFSCs (like GIFT City in Gujarat) are given tax benefits to promote these centers as global financial hubs. The incentives make it attractive for foreign funds to set up operations in these IFSCs, thereby enhancing India's position in the global financial market.
Summary of presumptive income- 18:18
44DA and 115A (Royalty FTS) comparison- 30:53
Topics fit like bullets in my brain! Quick and to the point.. Took me just 4 hrs to watch video and take notes altogether.. Thank you so much Shubham Sir!
Very helpful video sir
Best NR video.
Scribbling helps in remembering.
Thank you so much.
@4:12 said opposite of what is meant to be said (44AB)
Ref:
LDR: 18:15
At 9:20par sir ne kha 7.5% tax lage ga , vo toh ek baar presumptive income bne ga uske baad tax rate lage ga na , please clear my doubt
Ha, tax normal rate par lagega
Yes
sir i never watch this type of revision ....just wow:)
Is there a part 3 uploaded for this ? Request sir you to upload , NR has never been this easy thank you !
Exactly...watching this video now just when exams are 21 days away... Hope u pass
Never thought NR could be done so smoothly. I felt like I glided through the chapter!! thank you sir for making it so!!
Sir, Pls provide notes of NR TAXATION pls... as it is easy to watch the lectures with notes.....
Sir please clarify whether UAD is available in sec 44B & 44BBA ? Because at 3:22 while explaining section you said UAD not allowed, but while summarising sections at 18:38 you said UAD allowed. Anyone can clarify this ?
Same doubt even in class sir said not allowed as overring 28 to43a
@cabuddy plz clarify
@shubhamsinghal sir
@nanuverma7007 it's not allowed I have confirmed the same..
Honestly sir pata hi nhi chala kab khatam hua.. loved it
The last leg was literally amazing,
Thanks for this sir!
It was wonderful session
I can revise the whole NR Taxation very easily 👌
Memory trick for 44da - Ramesh facetime pe Dearness allowance deta hai
sir humble request pls upload ques solving video of NR taxation
Sir, plz correct
Shipping & Aircraft Business
Outside India to India - money received or deemed to be received in India
India to outside India - whether received in India or not
right ✅
sir loves teaching and drinking green tea :)
Amazing revision session 😍❤
Sir scored exemption in 6D in Nov 23 thanks
Same
23:30 4marks 💚
23:53 wahh sir wahh
21:03
57:48 true
Amazing Lecture sir😍
Sir please upload part 3 for leftover portion
no intention to hurt but pls check in starting india se leja rhe aur india la rhe vha kuch gadbad bola h kya ?? sec 44 b m starting m hi mil jyga
Nahi, correct hi he
Please upload part 3 as well.... We are waiting
In NR taxation, agr Business trust interest income distributed krti hai toh 194 LBA mei tds deduct krti hai
But jb business trust interest pay krti hai on loan taken by it from NR/FC toh 194LC mei tds deduct krti hai??
And same in case of investment fund with sections 194LBB and 194LB
Is it correct??
Thanks a lot sir🙏🏻
Sir please upload part 3 too
NR Taxation part 3 link
Thank you Sir🙌🏻
sir where is the link of google drive for the notes
34:57
Sir plz share link of Board Notes
Sir part 3?
Is there any part 3?
34:31
Sir part 3 link?
Where is part 3?
Sir part 3 pls 🙏
So so thankful sir
Very useful.
Awesome 😎
Sir pls upload part 3
best faculty for dt
best best best!!
Yes
32:56