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🖥 DT Case Laws Discussion for May/Nov 19 : 💁‍♂ By Bhanwar Borana (BB) Sir ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈ ♦️Part 1 : Topics: 1. Basic Concepts 2. Income which do not form part of total income (Exempt Income) 3. Salaries 4. Income from house property 5. PGBP 🔰🔰🔰 https://youtu.be/HLMYCo1TRh8 ♦️Part 2 : Topics: 1. Capital Gain 2. Income from Other Sources 3. Set-off & C/F 4. Deduction from GTI 🔰🔰🔰 https://youtu.be/Bys0sowpxv0 ♦️ Part 3 : Other Topics : https://youtu.be/buRAMVyaBGo ♦️ Part 4 : RTP Discussion : https://youtu.be/9sQjSlsjqjk ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈

😍 Memory Technique to Remember TDS Sections : ♦️Ek banda hota h Naam uska Ashok Thora don type ka Uske A bolne se dr jate h log♦️ In the Year 1992 uski job lgti h Start ❣192 - Job se mili Salary Wo A kehta h toh ❣192A - Uska employer EPF se premature amount de deta h Amount ko securities m lga kr 1 saal baad ❣193 m interest on securities milti h Wo apne broker se kh k share m bhi pese invest krata h ❣194 - TDS on dividend Broker ko A khta h Wo hr jgh pesa lga deta h ❣194A - Interst other than intt. On securities Ab wo peso ka Badshah ban chuka hota h . toh lottery m paise lgata h ❣194B - Winnings from lottery etc. Badi Baji khelne ki sochta h ❣194BB - Horse races Kyi Sara paisa Jeet k Usne Socha Bangla banwau Toh wo contractors appoint krta h ❣194C - Payment to contractors Bangla ban ne k bd Lagne lagta h Dar Darne pr krate h insurance ❣194D- TDS on insurance commission Aata h Agent usko are Drane life insurance ❣194DA - proceeds recd. On maturity of Life insurance policy Sab hone k bd krta h Party Bulata h Non resident - Justin Bieber, Russians and Gayle ko ❣194E - payment to NR sportsman, entertainer etc. Ab karta h Gande kaam ❣194G- commission on sale of lottery tickets Raid lag jati h Akal aa jati h Khta h ye Har Har Bhole or apni sari Property bechne ko khta h deta h cmisn brokerage ❣194H - commission/ Brokerage Ab Rhega Imandari se Kiraye ka makan pr ❣194 I - tds on rent Abhi tk biki nhi hoti property phir se Bolta h A broker bech deta h ❣194IA- transfer of certain immovable property Kiraye k makan krwana hota h kaam Bulata h Joker/ JaduGar ❣194J - fee for professional/Technical service LAst L and A acquisition ❣194LA - compensation on Land Acquisition Ek Saal baad Chla ja h UGANDA 🇺🇬 ❣195 - non resident/ foreign company ◈◉◎┄┅══❂❣❂══┅┄◎​◉◈

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