CA Notes | CA Inter, Final & Foundation
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Согласно последним данным от 09 июля, 2026, канал показывает стабильную активность. За последние 30 дней изменение числа участников составило 7, а за последние 24 часа — 1, при этом общий охват остаётся высоким.
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“Join For Free CA Notes For All CA Students, Daily Motivation, Revisionary Videos, CA Updates Etc.
We try to share CA notes by Various Faculties here to help you collate them at one place.”
Благодаря высокой частоте обновлений (последние данные получены 10 июля, 2026) канал поддерживает актуальность и высокий уровень охвата публикаций. Аналитика показывает, что аудитория активно взаимодействует с контентом, что делает его важной точкой влияния в категории Образование.
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AIR1CA Career Institute (ACI) presents Telegram Channel for Free Guidance, Free Notes, Free Discussion, Classes and Mock Test Series for CA STUDENTS.
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@atul_1415 (AIR 1 CA FINAL MAY 2018)
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List of important deductions excluded from New Tax Regime:
👉Leave travel concession as contained in clause (5) of section 10
👉House rent allowance as contained in clause (13A) of section 10
👉Allowance for the income of minor as contained in clause (32) of section 10
👉Exemption for SEZ unit contained in section 10AA.
👉The standard deduction, a deduction for entertainment allowance and employment/professional tax as contained in section 16
👉Interest under section 24 in respect of self-occupied or vacant property referred to in sub-section (2) of section 23
👉Additional deprecation under clause (iia) of sub-section (1) of section 32
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👉Any deduction under chapter VIA (like section 80C, 80CCC, 80CCD, 80D, 80DD, 80DDB, 80E, 80EE, 80EEA,80EEB, 80G, 80GG, 80GGA, 80GGC, 80IA, 80-IAB, 80-IAC, 80-IB, 80-IBA, etc
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Union Budget 2020
Proposed Direct Tax Reforms
👉 New Simplified Personal Income Tax Regime for Individual Tax Payers
• no deduction or exemption
• 5-7.5 Lakhs - 10 %
• 7.5 - 10 Lakhs - 15 %
• 10 - 12.5 Lakhs - 20 %
• 12.5 - 15 Lakhs - 25 %
• Above 15 Lakhs - 30 %
• optional for tax payers
• simplified income tax return
• removal of 70 deductions
👉 Dividend Distribution Tax on companies removed and dividend to be taxed in hands of the recipient.
👉15% concessional rate of corporate tax extended to Power Sector
👉 Foreign Investment encouraged by extending lower withholding tax rate to interest on various securities in respect of foreign investment
👉 Start ups provided with more income tax benefits
👉 Cooperative societies provided an option to be taxed at 22 % with no exemption
👉 Tax Audit threshold increased to 5 crores if less than 5 % turnover is in cash
👉 New Charitable Institution registration process to be completely electronic
👉 Faceless Appeals to be enabled in lines of faceless assessments
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✅ Quick Conceptual Revision Lectures – +20 Hours quick revision lectures where only concepts will be revised for all subjects (except elective).
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