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Direct Tax & International Taxation – CMA/CA Final
- By Thanga Raj M
- (0 Rating)
Direct Tax laws For AY 2025-26, Applicable For Exams in June 2025 & Dec 2025. Watch The Class recorded Videos If Any Doubt Contact me 6381558909
What Will You Learn?
- Direct Tax and International taxation Provisions and Its Ammendments.
Material Includes
- Direct Tax Provision Charts
- Direct Tax Case Questions
- Direct Tax Q&A
Audience
- CMA/CA - Final
Course Content
Basic Concepts Of Income Tax
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D1 | Basic Concepts Of Income Tax
47:50
Capital Gain
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D2 – Capital Gain Basics
57:35 -
D3.1 – Capital Gain – Proviso Of Sec 48
29:03 -
D3.2 | Capital Gain | Good Will | Bonus Shares | Right Issue
59:37 -
D4.1 | Capital Gain | Conversion Of Capital Asset into Stock In Trade & Sec 50C
49:32 -
D4.2 | Capital Gain – compulsory acquisition of capital asset | Insurance
51:23 -
D5.1 | Capital Gain | Joint Development Agreement (JDA) | Important For Exam
43:53 -
D5.2 | Capital Gain | Advance Money Forfeited (Sec 51) | Exempted Transfer (Sec 47)
43:34 -
D8 | Capital Gain | Slump Sale Transaction | Most Important For Exam | LDR
54:03 -
D9.1 | Capital Gain | Sec 112A (LTCG on Listed Equity Shares)
21:42 -
D9.2 | Capital Gain | Tax Rates
20:59 -
D10.1 | Capital Gain | Exemption Sec 54 | Residential House Property | Provisions Explained
17:43 -
D10.2 | Capital Gain | Exemption u/s 54 | Q&A Problems Explained
19:43 -
D11.1 | Capital Gain | Exemption | Sec 54B – Urban Agri Land | Sec 54D – Industrial Land & Building
29:14 -
D11.2 | Capital Gain | Exemption | Sec 54EC – Bonds | Sec 54F – Any LTCA to RHP
19:20 -
D12.1 | Capital Gain | Problems | Section 54EC,54F & Advance Money Forfeited
40:38 -
D12.2 | Capital Gain | Exemption | Section 54G – Urban To Rural | Section 54GA – Urban To SEZ
17:29 -
D13.1 | Tax On Life Insurance Policy | Unit Linked Insurance Policy (ULIP) | Capital Gain & IFOS
21:57 -
D13.2 | DT Amendments | Life Insurance Policy | Section 50AA – Specified MF Units
11:43 -
D14.1 | Capital Gain On Partnership Firm | Sec 45(3) & Rule 9B
16:05 -
D14.2 | Capital Gain On Partnership Firm | Sec 45(4) & Rule 9B | Most Important Case Problem
40:46
IFOS
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D6.1 | Section 56(2)(X) | Provisions
39:35 -
D6.2 | Sec 56(2)(X) | Problems
34:38 -
D7 | Angel Taxation Sec 56(2)(viib) | CG & IFOS Connectivity | Allowable Deductions Sec 57
47:42
Taxation Of Dividend
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D15.1 | Taxation Of Dividend | Deemed Dividend | Provisions
37:00 -
D15.2 | Taxation Of Dividend | Deemed Dividend | Problems
06:47 -
D15.3 | Taxation Of Dividend | Deduction u/s 80M
12:50
Taxation On Liquidation & BuyBack
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D16.1 | Taxation On Liquidation & Buy Back | Sec 46(2) – Capital Gain | Sec 2(22)(c) – Deemed Dividend
26:30 -
D16.2 | Taxation On BuyBack | Sec 115QA
29:26
Taxation In Case Of Amalgamation & Demerger
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D17 | Taxation on Amalgamation & Demerger | Provisions and Case Problems Explained
39:18 -
D18 | Bonus Stripping Transaction | Provisions & Case Scenario Explained
14:10
PGBP
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D19.1 | PGBP | Basics – Charging Section 28
26:21 -
D19.2 | PGBP | Sec 30 | Sec 31 | Sec 32 – Depreciation
34:56 -
D20.1 | PGBP | Additional Depreciation | Problems On Dep
29:26 -
D20.2 | PGBP | Depreciation on Slump Sale | Amalgamation | Demerger | Succession
24:07 -
D20.3 | PGBP | Depreciation & Capital Gain | Full Block Transfer | Part Asset Transfer
19:15 -
D21.1 | PGBP | Actual Cost – Sec 43(1)
10:15 -
D21.2 | PGBP | Actual Cost – Sec 43(1) | Explanation No 1 | 1A | 3 | 4 | 4A
31:09 -
D21.3 | PGBP | Actual Cost | Explanation – No 5 | 6 | 7 – Amalgamation | 7A – Demerger
20:57 -
D21.4 | PGBP – Depreciation | SLM Method | Individual Asset System | Power Sector
03:14 -
D22.1 | Sec 35 – Scientific Research | Agricultural Income Sec 43(6) [Expln 7]
16:44 -
D22.2 – Telecommunication license Sec 35ABB – Provision Explained
22:38 -
D22.3 | Telecom License u/s 35ABB | Problem no 10 (Compiler)
07:09 -
D23.1 | PGBP | Specified Business | Section 35AD – Provision and Problems Explained
35:52 -
D23.2 | PGBP | Section 35AD – Specified Business – 2
19:14 -
D23.3 | PGBP | Deduction – Sec 35D Preliminary Exp | 35DD – Amalgamation/Demerger | 35DDA – VRS
22:40 -
D24.1 | PGBP | Sec 35E & Sec 36 List Of Deductions
29:49 -
D24.2 | PGBP | Bad Debts u/s 36(1)(Vii) | Provision For Bad Debts | Special reserve u/s 36(1)(Viii)
31:37 -
D25.1 | PGBP | Payment To Resident – Section 40(a)(i) | Payment To NR – Section 40(a)(ia)
24:52 -
D25.2 | Expenditure Allowed On Payment Basis – Section 43B | Interfering Section
29:03 -
D26 | PGBP | Deduction u/s 33AB – Grow & manuf Tea/Coffee/Rubber | Sec 33ABA – Petrol & Natural Gas
44:55 -
D27.1 | PGBP | Master Problem | Compiler Sum – 20
43:40 -
D27.2 | PGBP | Master problem | Compiler Sum – 35
23:36 -
D28.1 | PGBP | Master Problem – Compiler Sum 36
17:06 -
D28.2 | PGBP | Master Problem | Compiler Sum 37
29:07 -
D28.3 | PGBP | Master Problem Compiler – 39
39:05 -
D28.4 | PGBP | Master Problem – Compiler Sum 40 | Deduction u/s 80JJAA
24:27 -
D29 – PGBP – Master Problem (Big Problem) – LDR – Covers All Provisions
01:27:15 -
D30.1 | PGBP | Presumptive Taxation | Sec 44B,BBA,BB,BBB,AE
42:32 -
D30.2 | PGBP | Presumptive Taxation | Sec 44AD,44ADA
30:51
Taxation Of Political Party
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D31 | Taxation Of Political Party | Provisions & Problems Explained
23:34
Taxation of Partnership Firm / LLP
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D32.1 | Taxation Of Partnership Firm / LLP | Provisions Explained
47:40 -
D32.2 – Taxation of Partnership Firm – Compiler – 5
23:45 -
D32.3 | Taxation Of partnership | Compiler – 2
16:40
Taxation Of AOP/BOI
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D33.1 | Taxation Of AOP/BOI | Provisions Explained
31:00 -
D33.2 | Taxation Of AOP/BOI | Compiler Sum – 8,9
22:36
Alternate Minimum Tax (AMT) & Deduction u/s 10AA SEZ
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D34.1 | Special Economic Zone | Deduction underSec 10AA
19:46 -
D34.2 | Alternate Minimum Tax (AMT) | Provisions & Problems Explained
50:07
Alternate Taxation Regime
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D35.1 | Alternate Taxation Regime | Sec 115BAA | 115BAB | 115BAD | 115BAE.
01:02:10 -
D35.2 | Alternate taxation Regime | Sec115BAB | Problem Explained
58:39 -
D36.1 | New Taxation Regime | Sec 115BAC | Provisions Explained
23:12
Minumum Alternate Tax
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D37.1 | Minimum Alternate Tax | MAT Sec 115JB – Provisions Explained
47:11 -
D37.2 | MAT – Problems 1,2
32:22 -
D37.3 | MAT – Problem No 4
19:39 -
D37.4 | MAT | Problem 7
19:20 -
D37.5 | MAT | Problem – 9
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D37.6 | MAT – Problem no 8
15:24
International Taxation – Transfer Pricing
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D38.1 | Transfer Pricing | Basics Provisions | Arm Length Price – CUP Method & Resale Price Method
48:32 -
D38.2 | Transfer Pricing | Sum no 5,6,7,8
01:04:03 -
D39 | Transfer Pricing | Cost Plus Method | Profit Split Method | Transactional Net Margin Method
42:04 -
D40.1 | Transfer Pricing | Range Concept & Advanced Pricing Agreement (APA)
01:07:48 -
D40.2 | Transfer Pricing | Secondary Adjustment | Section 92CE
42:29 -
D40.3 | Transfer Pricing | NJA & Sec 94B
30:22
International Taxation – DTAA (Double Taxation Relief)
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D43.1 | Double Taxation Relief (DTAA) | Unilateral & Bilateral Relief | International Taxation
20:44 -
D43.2 | DTAA | Compiler Sum – 7,8,9,10
40:09 -
D44.1 | DTAA | Sum – 11
27:03 -
D44.2 | DTAA | Compiler Sum 18
23:57 -
D45.1 | DTAA | Compiler Sum 20
16:21 -
D45.2 | DTAA | Sum 21 | LDR (Last Day Revision)
34:01
International Taxation – NRI Taxation
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D41.1 | NRI Taxation | Basic Provisions
51:34 -
D41.2 | NRI Taxation | Problems
37:13 -
D41.3 | NRI Taxation | Transition Mechanism | Scope Of Income | Interest
30:48
Advance Tax & Interest u/s 234A,234B,234C
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D50.1 | Advance Tax | Basic & Interest u/s 234A , 234B , 234C | Provisions & Problems Explained
57:18 -
D50.2 | Advance Tax | Unpredictable Income – Case Example
15:02 -
D51.1 | Advance Tax | Last Day Revision (LDR) | Sec 234A, 234B, 234C | Sec 143(1) | Sec 143(3)
30:53 -
D51.2 | Advance Tax | Refund & Interest On Refund | Provision & Problems Explained
17:17
TDS | TCS
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D46.1 | Tax Deducted at Source (TDS) | Sec 192 | 192A | 193 | 194 | 194A
01:10:24 -
D46.2 | TDS | Online Games Winning Sec 194BA | Sec 194B | Sec 194BB
37:54 -
D47.1 | TDS | Sec 194C | Sec 194D | Sec 194G | Sec 194H
44:16 -
D47.2 | TDS | Sec 194I | Sec 194IA | Sec 194IB | Sec 194IC
29:10 -
D48.1 | TDS | Sec 194J | Sec 194K | Sec 194LA | Sec 194M | Sec 194N | Sec 194P
32:44 -
D48.2 | TDS | Sec 194O | Sec 194Q | Due Dates Of TDS
41:08 -
D49.1 | TCS | Sec 206C(1H) vs 194Q
02:47 -
D49.2 | TCS | Sec 206C(1) | Sec 206C(1C) | Sec 206C(1F) | Seec 206C(1G)
30:37
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Course Includes:
- Price:
₹10,000.00Original price was: ₹10,000.00.₹9,000.00Current price is: ₹9,000.00. - Instructor:Thanga Raj M
Lessons:104- Students:12
- Level:Expert
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