(CA Inter)May26/Sep26

You have 2-3 hours now Focus on these topics Residential status Check 115 bac one again Return must check both in GST and DT ITC block credit must check Del crede agent must check Exemption Deduction:- 80C, 80D, 80G TDS :- 194J 194K 194 M Composition scheme just read

Kaha GST ki answersheet ko Ghar le aao 😂 ki rough ki thi sochkar 🤣

In today's exam you will get 2 answersheet, one of GST and one for Dt Dt portion in dt answersheet GST Portion in GST answer

Exemptions are BIGGEST B. Bank l. Insurance co. G. GTA G. Govt E. Eximition of film S. SEZ T. Transport of g n s ye e invoice See exempted hai

Page number 3.466 Income tax capital gain Test your knowledge questions 1 Mr. Mithun ( must do this question)

Revocation limit 90 Further extention 180 days So 90+180 concept

Please put this in channel so it can be of help Specified person for GTA Bpl- scarf B body corporate P partnership L LLP S society C cooperative society A aop R registered person F factory

Trick to remember restrictions on manufacturers of notified goods under composition scheme:- ✓PATI ko BRICK se maro P = Pan Masala A = Aerated Water T = Tobacco I = Ice Cream BRICK = All bricks given in the notified list Aur trick chaiye too "👍 "react kro Stay tuned on our YouTube channel ❤️ https://youtube.com/@samakshvarshney?si=JUuMk1zUz0Or6jvl @varshneysamaksh01 #repost

Rates in agriculture

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