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📘 DEDUCTIONS – Section 80 Series (With Fun Tricks 😄) 💊 80D – Dawai (Medical Insurance) 🧑‍🦽 80DD – Disabled Dependent 🫀 80DDB – Dil dharka dene wali Bimari 😵 80U – Yourself Unstable (Self Disability) 💼 80CCC – C = CA = CPA → Contribution to Pension & Annuity Fund 🎓 80E – Education Loan pe Interest 🏠 80EEA – Extra Interest se bachne ke liye → Home Loan 🚗 80EEB – Electric Vehicle pe Extra Interest 🤲 80G – Garib Govt. ko Donation 🏘 80GG – Ghar Ghar ka Rent 🌱 80GGA – Gaav ka Development & Agriculture 🏢 80GGB – Garib Company ka Donation 👤 80GGC – Kisi C (Citizen) ka Donation 🏦 80TTA – Tera Transaction A/c 👴 80TTB – Transaction A/c of Budhau (Senior Citizen) 💡 80IAC – Innovation, Technology & IPR 👷 80JJAA – New Employees AaaaAaaaa, Purane Employees Jaaaaajaaaa 📈 80M – Mera Dividend – Inter-Corporate 🧪 80RRB – Royalty from Batent (Patent) 🤝 80P – Co-operative Society 🏭 80PA – Paisa – Producer Company 🕰 TDS TIMELINE MEMORY TRICK 📅 1992 – Job lagi (Salary) 📅 1993 – Securities mein invest kiya 📅 1994 – Un securities se dividend mila 👩‍👦 Mummy – Individual / HUF 💼 Gross Receipts from Business ≤ ₹1 Cr 💼 Gross Receipts from Profession ≤ ₹50 Lakh (PFY) 📊 TDS SECTIONS – One-Line Yaad Tricks 🧠 💰 Sec 192 – Salary → Slab Rate 🏦 192A – Premature RPF → A = Accumulated Balance @10% 📜 193 – Interest on Securities → 10% 🍰 194 – Dividend → 10% 💸 194A – A = Alag sa Interest → 10% 🎲 194B – Bade Log (Lottery) → 30% 🎣 194BB – Bhoot Bade Log (Horse race) → 30% 🧾 194C – Contract → 1% / 2% 🕴 194D – Dallal (Insurance Commission) → 5% ⚰️ 194DA – Death After (Life Insurance) 🎭 194E – NR Entertainer 🎰 194G – Gambling 🤝 194H – Hafta (Commission) 🏠 194I – आई (Mother) – Aai ko Rent 🏡 194IA – Immovable Aana-Jana 🏠 194IB – Immovable Bhade pe 🏢 194IC – Immovable Consideration ⚖️ 194J – Boss – Jaani Dushman (Professional Fees) 📦 194K – Kamai from Units 🏗 194LA – Compulsory Acquisition – LAA 🔀 194M – Mix of Sections 💵 194N – Currency Note 🛒 194O – Online Sale 👴 194P – Pension 📦 194Q – Jyada Quantity (Purchase of Goods) 🎁 194R – PeRquisites 🪙 194S – Sale of VDA (Crypto) Join Our Channel for notes and updates :https://t.me/CA_INTERMEDIATE_STUDENT_GROUP

Important sections ca inter law 1. Sec 2 – 2(16), 2(40), 2(52), 2(57), 2(60), 2(68), 2(71), 2(76), 2(85), 2(87) 2. Sec 7 – Incorporation of Company 3. Sec 8 – Formation of Co. with charitable objects 4. Sec 13 – Alteration of MOA 5. Sec 16 – Rectification of name of company 6. Sec 19 – Subsidiary Co not to hold shares in its holding Co 7. Sec 20 – Service of Documents 8. Sec 26 – Matters to be stated in prospectus 9. Sec 31 – Shelf Prospectus 10. Sec 33 – Issue of application forms for securities 11. Sec 34 – Criminal Liability 12. Sec 35 – Civil Liability 13 Sec 42 – Offer or Invitation for subscription of securities on private placement 14. Sec 52 – Application of premiums received on issue of shares 15. Sec 54 – Issue of sweat equity shares 16. Sec 61 – Power of limited co to alter its share capital 17. Sec 62 – Further Issue of share capital 18. Sec 63 – Issue of bonus shares 19. Sec 66 – Reduction in share capital 20. Sec 68 – Buyback 21. Sec 71 – Debentures 22. Sec 73 – Prohibition on acceptance of deposits from public 23. Sec 74 – Repayment of Deposits, etc accepted before commencement of this Act 24. Sec 77 – Duty to register charges, etc 25. Sec 83 – Power of Registrar to make entries of Satisfaction & Release in absence of Intimation from company 26. Sec 88 – Register of Members 27. Sec 92 – Annual Return 28. Sec 96 – Annual General Meeting 29. Sec 100 – Calling of extra ordinary general meeting 30. Sec 101 – Notice of Meeting 31. Sec 103 – Quorum for Meetings 32. Sec 105 – Proxies 33. Sec 114 – Ordinary and special Resolutions 34. Sec 118 - Minutes of Meetings 35. Sec 123 – Declaration of Dividend 36. Sec 124 – Unpaid Dividend Account 37. Sec 127 – Punishment for failure to distribute dividend 38. Sec 128 – Books of Accounts, etc to be kept by co 39. Sec 130 – Re-Opening of Accounts on Court's or Tribunal's Order 40. Sec 131 – Voluntary Revision of Financial Statements or Board Report (after Tribunal's Order) 41. Sec 134 – Financial Statements, Board's Report, etc. 42. Sec 135 – Corporate Social Responsibility 43. Sec 137 – Copy of Financial Statements to be filed with ROC 44. Sec 138 – Internal Audit 45. Sec 139 – Appointment of Auditors 46. Sec 140 – Removal, Resignation of auditor and giving of special notice 47. Sec 141 – Eligibility, qualifications, disqualifications of auditors 48. Sec 144 – Auditor not to render certain services 49. Sec 381 – Accounts of Foreign Company 50. Sec 389 – Registration of Prospectus. join our channel :https://t.me/CA_INTERMEDIATE_STUDENT_GROUP

Bachho ab aap logo k group 1 k exams start hain, kuch batein dhyan rakhna: 1) Pehle 15 minutes me 40 marks k wo questions select kar lena jinme aapko confidence ho, exam start hote hi MCQ kar lena, MCQ na bhi ata ho to bhi omr sheet par gole bana aana koi negative marking to hai nahi Kuch tukke se bhi milta h to le lo then 40 Marks wale selected questions ignore any type of sequence of questions 30 + 40 marks pocket me aate hi aap fully safe 2) kisi bhi question me atak jao to use chhodo or aage badho tym waste nahi karna Jo nahi ban raha uske chakkar me aage k ban sakne wale questions na reh jaye 3) Calm and confident rehna h 120 marks ka paper hai, 40 par pass 60 par exemption 66.67% paper nahi aata ho tab bhi pass ho jaoge (isiliye calm rehna h), matter ye hai ki 33.33% sahi karna h (iske liye confident rehna h) 4) Question dhyan se padhne hain, Solution fast karne hain Aaram se samjho or tarike se fodo 5) Black ball pen use karna hai, calculator, scale etc dhyan se rakh lena, sab chizein double le kar jana, admit card bilkul mat bhulna Yudh me hathiyar kam na pade 6) Copy par, Omr sheet par roll number dhyan se likh aana and copy par faltu kuch mat likhna Kaam ki baat no bakwas 7) Rukna nahi h, Ghabrana nahi hai, Parents ka mera sabka ashirvad tumhare sath hai, hum tumhare sath hain, Bhagwan tumhare sath hai Bus ab apna best dekar aao All the best❤️

please Explain and detailed Audit Of locala bodies For CA inter Exam with every single single line and with pratical line in Hinglish Me samjao

> COST AND MANAGEMENT ACCOUNTING [COSTING] EXPECTED PAPER PATTERN FOR JANUARY, 2026 ☆ PART A: 30 MARKS | MCQs ○ Marginal Costing ○ Material Cost ○ Overheads ○ Joint Products and By-Products ○ Job Costing ☆ PART B: 70 MARKS | DESCRIPTIVE Q1(a) : 5 Marks | Employee Cost Q1(b) : 6 Marks | Overheads Q1(c) : 4 Marks | Joint Products and By-Products Q2(a) : 10 Marks | Activity Based Costing Q2(b) : 4 Marks | Cost Accounting Systems Q3(a) : 9 Marks | Standard Costing Q3(b) : 5 Marks | Cost Accounting Systems Q4(a) : 8 Marks | Process and Operation Costing Q4(b) : 6 Marks | Material Cost Q5(a) : 7 Marks | Cost Sheet Q5(b) : 7 Marks | Service Costing Q6(a) : 5 Marks | Cost Accounting Systems Q6(b) : 5 Marks | Marginal Cost Q6(c) : 4 Marks | Budget and Budgetary Control join Our Telegram Channel For notes :https://t.me/CA_INTERMEDIATE_STUDENT_GROUP

DT Deductions & TDS memory techniques Deductions 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 1992 main Job lagi 1993 main securities main invest kiya 1994 main un securities pe dividend mili Mummy – Ind/Huf having Gross receipts from Business and Profession less than 1 Crore and 50 Lacs Resp. in PFY. Sec 192 – Salary: Slab Rate Sec 192A - Premature RPF: A – Accumulated Balance of PF 10% Sec 193 – Interest on Securities: 10% Sec 194 – Dividend: 10% Sec 194A – A - Alag sa Interest 10% Sec 194B - B - Bade Log 30% Sec 194BB – BB – Bhoot Bade Log 30% Sec 194 C : C – Contract 1%/2% Sec 194D  : D- Dallal 5% Sec 194DA – Death After Sec 194E – NR Entertainer Sec 194G – Gambling Sec 194H – Hafta Sec 194I – आई (Mother) Aai ko Rent Sec 194IA – Immovable Aana Jana Sec 194IB – Immovable Bhade pe Sec 194IC – Immovable Consideraation Sec 194J: Boss – Jaani dushman Sec 194K – Kamai from Units Sec 194LA – Compensation on Compulsory Acquisition LAA Sec 194M – Mix of Section Sec 194N – Currency Note Sec 194O – Online Sale Sec 194P – Pension Sec 194Q – Jyada Quantity Sec 194R – PeRquisites Sec 194S – Sale of VDA Joi our whatsApp channel :https://whatsapp.com/channel/0029Vb6rpf34SpkADHYe7W00

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Important Notification for CA Exams - January 2026 *CA Intermediate - Paper 5 - Auditing and Ethics* Re-schedule of exam dates 15.01.2026 (Thursday) to 19.01.2026 (Monday) across India. Notification attached herewith.

वक़्त बता सकता है आपके पास कितनी दौलत है लेकिन दौलत नहीं बता सकती कि आपके पास कितना वक़्त है, इसलिए मन से अमीर रहिए, धन का क्या, आता जाता रहता है...! 😊😊😊😊😊😊😊😊😊😊

https://youtube.com/shorts/4Ylz66OEQGw?si=mUoda1BhE8BzMnWo How to download CA INTER JAN 26 ADMIT CARD THROUGH SSP PORTAL