Last minute Guide for CA FINAL DT
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- Опубліковано 7 тра 2024
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Super 18 Questions marathon karwa do sir
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Sir ek baar CMA waalo ke liye special video le aao practical questions yaa only cma syllabus ke liye
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00:01 Focus on PGBP and recent amendments
00:56 Focus on amendments in capital gain and new section 50a.
01:47 Detailed discussion on deductions and special tax rates for Cooperative Society.
03:07 TDS and TCS are important topics for CA FINAL DT
04:10 Focus on tax audit and international taxation
05:24 Focus on non-resident Indian taxation and transfer pricing
06:14 Focus on Board for Advance Ruling and Foreign Tax Credit
07:06 Focus on doing questions in Set Off Carry Forward and clubbing topics.
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Sir, ek sawal tha..agar pura sum sahi na ho ..par kuch kuch part sahi ho.. toh marks milenge na.. Maine descriptive likha hai 65 ka..aur mcq kuch kuch aise he de diye..toh bhi marks milenge na
i will score exemption in DT for may'24😇
Sir what will be the weightage for capital gain?
Please sir quickly tell imp ques from DT RTP may 2024
Thank you bb Sir I scored 60+ in DT paper
Sir please guide whether super 18 + ques list shared by you sufficient for LDR.
Sir one ques pls
In MTP2 the tax rate for company under sec 115 bac is 30% , but you told us that rate is 25% for newly established company
Pls reply sir
I passed group 2 but still watching this 😊
4:45 international taxation
Assessment procedures nahi ho payega yrr 🥺
1. PGBP (Ammendment - Section 43B)
2. Capital Gain (Ammendment)
3. IFOS
4. Business trust/Investment fund/ Securitization - 5 Marks
5. MAT/AMT - 5 Marks
6. Deduction - 80JJAA/80QQB/80RRB/80C/80P
7. Section 115D
8. Taxation of trust/Exit Tax - 6 marks
9. TDS/TCS - 6 Marks
10. Black money - 6 Marks
11. Tax Audit
12. NR taxation
13. Transfer pricing(incl penalty)
14. DTAA
15. Foreign Tax credit
16. Case laws
17. Remaining area
3:30
Last-minute guide for CA FINAL DT video script covering important topics like PBG, company’s question, capital gains, deductions, taxation of trust, TDS/TCS, black money, transfer pricing, and international taxation.
Highlights
0:22 👉 Important topics for CA FINAL DT exam: PBG, company’s question, capital gains, deductions, taxation of trust, TDS/TCS, black money, transfer pricing, and international taxation.
2:45 👉 Focus on sections 54, 54f, and new section 50a for capital gains.
4:12 👉 Deductions: Sections 80C, 80CCD, 80CE, and 80D.
5:22 👉 Practical part: Business Trust Investment Fund Securitiesation Trust, Math, AMT, SE JAD, and tax audit.
7:40 👉 Scoring areas: Taxation of trust, exit tax, TDS/TCS, and black money.
9:10 👉 International taxation: Non-resident taxation, royalties, fees for technical services, and transfer pricing.
10:20 👉 Assessment procedure, appeal, revision, and miscellaneous topics.
Key Insights
💡 Understanding the important topics and sections is crucial for scoring well in the CA FINAL DT exam.
💡 Capital gains, deductions, and practical areas like tax audit and black money require focused attention.
💡 Scoring areas like taxation of trust, exit tax, and TDS/TCS should not be skipped.
💡 International taxation topics like non-resident taxation and transfer pricing have specific sections and concepts to be covered.
💡 The assessment procedure, appeal, and revision topics should be understood along with the miscellaneous topics.
💡 Regular revision and practice of case logs can be helpful in preparing for the exam.
💡 Giving 100% effort and staying focused in the remaining days will lead to success in the exam.
00:00:00
Yo, what's up everyone? How are y'all doing today? I hope you're all doing great. Lemme tell ya, I'm doing pretty good too. So guys, your next paper is gonna be a direct tax and international taxation. I hope you've prepared for it, but let me give you some points to focus on. The most important topic is the PBG, because you'll have a question on total income. And remember, in total income, the company's question will always be there, only the company's. And when it comes to the company's question,
00:00:27
Question, now you gotta pay attention to the PGDBP. There will be major questions in it, along with that they might also ask you about 115 B.A. or 115 BA, so you gotta focus on that thing. 115 BDA and 115 BA B and one more thing, pay attention to the PGDBP, there was an amendment in it, in 43 B and in 43 B, there is a dear is amendment related to that small and micro enterprise thing, so you gotta keep that amendment in mind because it can be covered in the exam. After that, you gotta do one thing, after the PGDBP, you gotta do capital gain, capital gain, and in that also, you got the amendment part and do it properly.
00:00:58
"I need to know which sections the amendment was in. One was in Section 54, that's for sure. Then there's this other amendment, let's call it 54f, which is related to a life insurance policy and is linked to both sources and capital gains. You need to handle that one carefully. And along with that, there's a new Section introduced, called 50a, so pay attention to that too. After dealing with the capital gains area, you should move on to the IFOs and complete them. But don't spend too much time on IFOs, because after IFOs, you'll have dividend and liquidation."
00:01:27
"Alright, so if we talk about the practical part after you do the back, I think you should go for Business Trust Investment Fund Securitiesation Trust because you get all three topics covered in it, and I believe you'll get a question of about five to six marks along with it. Additionally, do one thing, do Math, AMT, SE JAD, because Math, AMT, SE JAD covers the five to six marks. After that, if I talk about the practical part, you have to add JAD A and ATIKYB HA ETI ARB."
00:01:53
"So, after that, there's this thing called Section 80C, 80CCD, and 80CE, which are amended sections. And then there's this series called 80D. You should go over it in the deduction topic. Now, when it comes to deductions, there's a revision lecture on UA-cam for deductions. As soon as you have a deduction for your cooperative society, there's a special tax rate for the cooperative society. For example, if you have 115B, BA, BSC, B.A, BA, and B.E, that's for the cooperative society. So, I have a question regarding that, which I've left for you in Topic Number One. You can check it out properly."
00:02:47
If you do it, then your practical task is completed and this area is really good for covering. In this exam, after that, if I talk about the scoring area, guys, taxation of trust and exit tax will definitely come in the exam. Most probably, it will come for six to eight marks in the exam for the taxation of trust and exit tax. After that, go for TDS (Tax Deducted at Source) and TCS (Tax Collected at Source) and TDS TCS 101 is also expected to come in the exam for 6 to 8 marks. So, don't skip the TDS and TCS and the marks for TDS TCS are free.
00:03:19
After doing it, let's talk practical. I suggest we go with black money. You know, the shady stuff. That will cover everything in your examination. Expect a short question that's worth 100% of the marks. Keep in mind, black money is causing a lot of trouble for many kids. Look, sir, if any asset is found outside, you being a resident, it will be considered as an asset in the year you receive a notice. And in that year, you'll have to pay taxes. But the income you earn in a specific year is taxed in that year. For example, any income like that.
00:03:49
If it's related to 2005-2006, can it be taxed under the Black Money Act today? The answer is no, it cannot be taxed on income. But if you acquired any assets in 56 and you were also present in that year, then the question is, can tax be levied on those assets now? The answer is yes, tax can be levied on those assets. So, keep in mind to handle black money properly. I have taken care of it very well on youtube2. You should cover the topic on tax audit. Leave out the cases that are in question in the scenario. Focus on the questions related to the five-to-six tax audit.
00:04:23
Question, if you understand what I've told you so far, it'll cover a lot for you. After that, you can move on to the international taxation part. Your target should be to take international taxation first thing tomorrow morning. That should be dedicated to international taxation, focusing on non-resident taxation, royalties, and fees for technical services. Along with that, there was also a related question in Vodafone-Idea. And when you do non-resident,
00:05:04
Alright, so when you're reading about non-resident taxation, you gotta look at the royalty ATIS in section, and also check out section 115a according to the ATIS. And in 115a, there is a change in the rate, which is at 20 again. I'm saying that rate is at 20 now, okay? After that, when you talk about non-resident taxation, you gotta know the NRI part, the non-resident Indian part, really well. And then, if you're taking transfer pricing, in this transfer pricing, you gotta transfer...
00:05:36
"So, in pricing, you gotta focus more. First, you need to focus on the methods, and within the methods, usually you have three options: cap method, cost plus method, and resale price method. Normally, they'll ask you questions about these three methods. After that, you'll dive into the range concept because they always throw questions about that in the exam. You'll also look at the secondary adjustment and carefully consider the limitation on interest in section 94 B. Oh, and this time, you guys are dealing with transfer pricing, right? Don't forget to also check for penalties! Gotta watch out for those penalties."
00:06:03
"You also need to know about the penalty in transfer pricing. If you fail to submit the audit report, you'll be fined one lakh. So, you should take a look at it. Equilization levy is a small topic that you can easily understand from revision lectures. After that, there's the board for advance ruling, which is another topic you have to cover. Along with that, we'll cover the topic of DTAA (Double Taxation Avoidance Agreement) and foreign tax credit. And after foreign tax credit, there's a small topic that teaches you how to handle foreign income."
00:06:29
It's like, this text is written in Indian currency or something, so you gotta focus on that area because there might be a question related to it in the DTA. So, guys, what I just talked about here is the topic and concept. Are you catching that? Can you say that it's really important to score well? So, try to cover this match and then, in the time you have left, obviously, you'll look into the assessment procedure and appeal and revision stuff. Also, check out the miscellaneous topic, guys.
00:07:00
"If it's a topic, we'll check it out in the bot gar, and even if you go by just asking questions, that's cool too. And for the remaining three topics on international taxation, you can also go by just asking questions, that's fine. In the set of carry forwards, you can also go by just asking questions in clubbing, that's cool too. Alright, so in those topics, you can go by asking questions. If I talk about assessment procedure and appeal and revision, then assessment procedure, appeal, and revision would be better for you. Take a look at the compacto once and there are some questions about it that you can check out."
00:07:27
"Alright, let's go, guys. So, after that, I have kept all the 25 case logs for you, which I think can be helpful for the 25 case log exam. So, you will focus on those 25 case logs. Two of them can mostly be covered in the exam, so I just want to say all the best for your examination. Now, it's your turn. Give your 100% and guys, all the best for the direct tax and international taxation paper. Just a few more days left and you have to study. After that, you will become a CA and we will meet. Alright."
00:07:57
"Thanks, mate!"
Itna sabh kuch...itni jaldi cover kaise hoga 😅
Super 18 karwado sir
BEPS 2.0
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