(CA Inter)May26/Sep26

Agriculture land

In 115 Bac Lunch facility exemption of rs 50 per meal not available.

Income tax deductions chapter memory techniques 🧨🌠 80 D - Dawai 80 DD - Disable Dependent 80DDB - Dil Dharka dena wali Bimari 80 U - Yourself Unstable 80 CCC - C=CA=CPA - Contribution to Pention Fund and Annuity Fund 80 E - Education Loan pe Interest 80 EEA - Extra Interest se Bachne ke liye HP Loan pe Dedn 80 EEB - Extra Interest on Electric Behicle 80 G - Garib govt. ko Donation 80 GG - Ghar Ghar ka Rent 80 GGA - Gaav ka Developemt and Architechture 80 GGB - Gadhe Ghodo ko Donation by Garib Company 80 GGC - Kisi C ne Gadhe Ghodo ko Donation di 80 TTA - Tera Transaction A/C 80 TTB - Transaction A/C of Budhau 80 IAC - Innovation , Technology , Intellectual Property 80 JJAA - New Employess AaaaAaaaa , Purane Employees Jaaaaajaaaa 80 M - Mera Dividend Inter Corporate Wala 80 RRB - Royality Income from Batent(Patent) 80 P - Corporative Society 80 PA - Paisa - Producer Company React with " 👍" @Varshneysamaksh01

Trick to remember the special category of state 🙈🙈 Aaj hum Masti me nachenge A - Arunachal Pradesh A - Assam J - j&k H - Himachal Pradesh U - uk arre uttrakhand 😂 M - Mizoram ☠ Ma - Manipur S - Sikkim 🍺🍷 Ti - tripura Me - meghalaya ☔ Nachenge - nagaland 🕺💃 YouTube channel bhi subscribe kr dena 😭 https://youtube.com/@samakshvarshney?si=cHVGx96jEgfMDsjU @varshneysamaksh01 Forward with your ca buddies 💃🕺❤️

But the 40 lakh limit can be restricted to 10 lakh if you have 2 reg office out of which one is in 40 lakh limit wala state & other is in special category state But if the unit situated in special category state specifically engaged in non taxable supply or exempt supply then threshold limit will be considered as 20L/40L

For Turnover 10 lakhs if REG. IN M. MANIPUR M. MIZORAM N. NAGALAND T. TRIPURA 20 lakhs if Reg. in ARUNACHAL PRADESH MEGHALAYA TELANGANA PUDUCHERRY UTTRAKHAND SIKKIM 40 LAKH IN OTHER STATES

Page 5.28

Ye wala question bhulkar bhi leave mat karna dena

Practical questions 8 Mr rajat 115 bac covered

5-7 Marks Confirm!! Page number 5.24 Test your knowledge questions Icai study material Set off and carry forward There are 10 questions you must go through once

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Aram se kardete 😂 ye bolna hi nahi padta

Jo hamare post par like karega usko kal wale exam me 5 marks extra milenge 😂

Leave encashment

Gratuity covered under POGA

HRA Ignore these value Just consider formula