P3 Taxation : CA Inter Notes

Complete Income Tax Regular Lecture Series. 📚 Total Lectures Completed: 56 All the concepts have been covered from basic level to exam-oriented practice, along with the latest amendments applicable for upcoming attempts. This lecture series is relevant for students appearing in: ✅ September 2026 ✅ November 2026 ✅ December 2026 ✅ January 2027 If you complete this entire lecture series sincerely, you will be fully prepared and confident for your Income Tax exam. 📖 Income Tax Regular Batch – Complete Lecture Index 📑 Chapter 1: Basic Concepts & Introduction L-01 – Introduction & Basic Concepts https://www.youtube.com/watch?v=7YpoZsh-nxo L-02 – Basic Concepts Part 2 https://www.youtube.com/watch?v=bM7RoipP1hs L-03 – Default Tax Regime u/s 115BAC https://www.youtube.com/watch?v=spoBB4aR0r4 L-04 – Marginal Relief https://www.youtube.com/watch?v=6QU-ASZ56H4 📑 Chapter 2: Agriculture Income L-05 – Full Concepts https://www.youtube.com/watch?v=HNX8HSf2Wxw 📑 Chapter 3: Residential Status L-06 – Part 1 https://www.youtube.com/watch?v=0Ut2avTtoGs L-07 – Part 2 https://www.youtube.com/watch?v=hQr2kN25rR0 📑 Chapter 4: Income from Salaries L-09 – Part 1 https://www.youtube.com/watch?v=QIAUvdAJ7So L-11 – Part 3 https://www.youtube.com/watch?v=B4E3X4c-hiw L-12 – Part 4 https://www.youtube.com/watch?v=w4fEZpYQkF8 L-14 – Part 6 https://www.youtube.com/watch?v=GPJCP-csicE 📑 Chapter 5: Income from House Property L-15 – Part 1 https://www.youtube.com/watch?v=Y1YDrf3l9o8 L-16 – Part 2 https://www.youtube.com/watch?v=rfVM45HVaTg L-17 – Part 3 https://www.youtube.com/watch?v=ZLN1UDIJ1bo 📑 Chapter 6: PGBP (Business & Profession) L-18 – Part 1 https://www.youtube.com/watch?v=1eKGUjMHOz4 L-19 – Part 2 https://www.youtube.com/watch?v=QPGPe3oc_-E L-20 – Part 3 https://www.youtube.com/watch?v=o6FAletyqgI L-21 – Part 4 https://www.youtube.com/watch?v=hF66PV6H-fw L-23 – Part 6 https://www.youtube.com/watch?v=uByJJ0Fa98M L-25 – Part 8 https://www.youtube.com/watch?v=EJ9iok6R9tI 📑 Chapter 7: Capital Gains L-26 – Part 1 https://www.youtube.com/watch?v=mF7o63YL754 L-27 – Part 2 https://www.youtube.com/watch?v=0uXZOfDwhws L-29 – Part 4 https://www.youtube.com/watch?v=bVXSWOSeDz0 L-30 – Part 5 https://www.youtube.com/watch?v=7xesluGSVmc L-32 – Part 7 https://www.youtube.com/watch?v=CSw37C27yYk L-34 – Part 9 https://www.youtube.com/watch?v=FzQiYfnwabw 📑 Chapter 8: Other Sources & Clubbing L-35 – IFOS Part 1 https://www.youtube.com/watch?v=e03kRvo1VSY L-36 – IFOS Part 2 https://www.youtube.com/watch?v=GlGzGqVcBpo L-37 – Clubbing Part 1 https://www.youtube.com/watch?v=F_3n8SxEBa8 L-38 – Clubbing Part 2 https://www.youtube.com/watch?v=klwaSxLTTi0 📑 Chapter 9: Setoff, Deductions & TDS L-39 – Setoff Part 1 https://www.youtube.com/watch?v=2oxzDZRsfVA L-40 – Deductions Part 1 https://www.youtube.com/watch?v=q0DpEGg_QTs L-44 – TDS Part 1 https://www.youtube.com/watch?v=ykFwCyyXILc L-46 – TDS Part 3 https://www.youtube.com/watch?v=QL9ONu-jYtc L-47 – Advance Tax Interest https://www.youtube.com/watch?v=eKGQ6H2SfD4 📑 Chapter 10: Total Income & AMT L-48 – Return of Income https://www.youtube.com/watch?v=NcWOMNdqvV4 L-49 – AMT Concepts https://www.youtube.com/watch?v=thdnSypuF5I L-50 – Total Income Practice Part 1 https://www.youtube.com/watch?v=HcW3k8OBFo0 L-51 – Total Income Practice Part 2 https://www.youtube.com/watch?v=gppxoPMJEIo L-52 – Total Income Practice Part 3 https://www.youtube.com/watch?v=XlYZOEs2bsg L-53 – Total Income Practice Part 4 https://www.youtube.com/watch?v=PM7QPO-njaY L-54 – Total Income Practice Part 5 https://www.youtube.com/watch?v=9BdbbeQET0U L-55 – Total Income Practice Part 6 https://www.youtube.com/watch?v=K8hqaSI6Ocw L-56 – Total Income Practice Part 7 https://www.youtube.com/watch?v=Aq4jW9efRvE 💬If you have any doubt regarding the lectures/resources or want to connect directly with the faculty, 👉 Message CA Rupal Jain on WhatsApp ❤️ If you know a CA/CMA student preparing for Dec 2026 or Jan 2027, share this with them. Let’s make Income Tax your strongest subject! 🚀 — CA Rupal Jain

DT | Deductions & TDS Easy Memory Techniques 🧠✨ (Perfect for quick recall before exams) 📘 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 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 in Marathi) – 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) 🔥 Save - Revise - Share with your DT buddy ࿇ ══━━━━✥◈✥━━━━══ ࿇ ❂➸ ℑoin CA Inter Notes ➠     ✪ ➻ t.me/canotes_ipcc               ❂➸ ℑoin Tax Paper 3 Notes ➠     ✪ ➻ t.me/cainternotes_p4 ࿇ ══━━━━✥◈✥━━━━══ ࿇

GST amendment for September 2026 Exam

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🖥️CA/CMA Inter GST Rapid Revision Lectures for Exam: 👨🏼‍🏫 CMA Ramesh Gupta Sir 📍Lec 1/2 Input Tax Credit https://youtu.be/6M5bT1YPOZQ?si=08Y2JH98hCyIgurZ 📍Lec 2/2 Input Tax Credit https://youtu.be/6M5bT1YPOZQ?si=Wz9ns6YTYwJyLN4G 📍GST Master Problem https://youtu.be/19cvG9_hGiQ?si=_U5JC8-r_DX0AgM8 📍Lec 1/2 Supply Under GST https://youtu.be/SlPue8Sf8iM?si=26Ani9lQIqsy3Mt7 📍Lec 2/2 Supply Under GST https://youtu.be/LpFppNdUskY?si=4dyAbPIFoPpneoY5 📍Value of Supply In GST https://youtu.be/Z2AbZpUKFF0?si=-3S5D8aeCiUoZuA6 📍Time Of Supply in GST https://youtu.be/ZdP66DvAFJw?si=OaMTIxZOCTguN7wp 📍Lec 1/3 MCQ Case Based https://youtu.be/GLNX6PYPIgc?si=oPV1_9a7Zwy2FPvx 📍Lec 2/3 MCQ Case Based https://youtu.be/MW7IXysFNzc?si=h2FxJsycichnUxxd 📍Lec 3/3 MCQ Case Based https://youtu.be/JuDkIxJsSCI?si=fQuvVBjIg6wCfF-m 📍GST Amendment https://youtu.be/jHote7R4J6k?si=6-cx8IxnsA7fmsON 📍Payment Under GST https://youtu.be/MmboP08wEF0?si=oonnZNahMQxtse9o 📍Registration under GST https://youtu.be/O7gSPaIayfk?si=VSuBYC1YtRDewPoz 📍E-way Bill https://youtu.be/o6e4ZvRZSks?si=Es73WbP7dNR-PKIo 📍TDS/TCS https://youtu.be/FyvVn7G9UOA?si=mwJ9XN_yu8zQXK5q 📍Composition Levy https://youtu.be/tYrbk5N4YGg?si=kp4VyeqZpFKPc-x5 ❇️Complete Playlist https://youtube.com/playlist?list=PLeoS0qDzXxlqPABhEZj68hKQ5cTye0MWC&si=WzDv72s2PBy0y45b ࿇ ══━━━━✥◈✥━━━━══ ࿇ ❂➸ ℑoin CA Inter Notes ➠     ✪ ➻ t.me/canotes_ipcc               ❂➸ ℑoin Tax Paper 3 Notes ➠     ✪ ➻ t.me/cainternotes_p4 ࿇ ══━━━━✥◈✥━━━━══ ࿇