CA Final Mentorship Program by CA Raj Badiyani (Reviews)

🟣TDS on Royalty FTS Paid to NR/Foreign Co.😍 By Sanjay Janwar Sir Becoz u have paid the sum to NR so now subsequently if u deduct TDS than u can't deduct on 100cr becoz net amount recvd in hands of nr is 100cr so accrd we need to work for tds as if grossed up and net amount after tds is 100cr in hands of NR.... Tds not deducted to gross up 100/89.08*100 ╔╦══• •✠•❀•✠ • •══╦╗ ➽ ℑoin CA Final Notes t.me/ca_final_notesForAll ➽ ℑoin Group 1 Notes t.me/Group1_CA_Final ➽ ℑoin Group 2 Notes t.me/Group2_CA_Final ╚╩══• •✠•❀•✠ • •══╩╝

IMPORTANT USEFUL ANALYSIS FOR NOV 2020 STUDENTS OF DIRECT TAX : There are lot for students who have doubt regarding which all places under Income Tax Act surcharge is always applied irrespective of the Total Income. Don’t worry . Aarish sir has made a compilation of all those cases as follows: 1. 115BAA - 22% Tax (+) 10% Surcharge (+) 4% Cess. 2. 115BAB - 15% Tax (+) 10% Surcharge (+) 4% Cess. 3. 115-O - { except 2(22)(e) } 15% Tax (+) 12% Surcharge (+) 4% Cess. ( Gross up) U/s 2(22)(e): 30% Tax (+) 12% Surcharge (+) 4% Cess (Without Gross up ) 4. 115QA - 20% Tax (+) 12% Surcharge (+) 4% Cess. 5. 115TD - 30% Tax (+) 12% Surcharge ( +) 4% Cess. 6. 2(29)(C) MMR - TRUST , AOP/BOI/ , 192A , Investment Fund- 30% Tax (+) 37% Surcharge (+) 4 % Cess. 7. 115BBE - 60% Tax (+) 25% Surcharge (+) 4 % Cess. 8. 115R - 25% /30% / 10% / 5% Tax (+) 12% Surcharge (+) 4 % Cess. (Gross up) Exclusively available for CA Final Mates Students😍 ╔╦══• •✠•❀•✠ • •══╦╗ ➽ ℑoin CA Final Notes t.me/ca_final_notesForAll ➽ ℑoin Group 1 Notes t.me/Group1_CA_Final ➽ ℑoin Group 2 Notes t.me/Group2_CA_Final ╚╩══• •✠•❀•✠ • •══╩╝

Yorker - Compilation of various DT Topics😍 👨‍💻By Sanjay Zanwar Sir Exclusively available for CA Final Mates Students😍 ╔═══(✽ ﾟ🎓ﾟ ✽)═══╗ ➽ ℑoin Main Channel t.me/ca_final_notesForAll ➽ ℑoin Group 2 Notes t.me/Group2_CA_Final ╚═══ (✽ ﾟ🎓ﾟ ✽)═══╝

📚 IDT ABC Analysis and Strategy for Old & New Syllabus 💁‍♂ By CA Atul Agrawal ╔═══(✽ ﾟ🎓ﾟ ✽)═══╗ ➽ ℑoin Main Channel t.me/ca_final_notesForAll ➽ ℑoin Group 2 Notes t.me/Group2_CA_Final ╚═══ (✽ ﾟ🎓ﾟ ✽)═══╝