Goods and Services Tax : (a) integrated tax shall first be utilised towards payment of integrated tax and the amount remaining, if any, may be utilised tow...
Goods and Services Tax : Form GSTR 3B is the first return of GST regime to be filed by registered dealer and not composition dealer. This online return per...
Goods and Services Tax : The GST R1 return is again a most important document which shall be generated through invoice. All the key components of GST R1 sh...
Goods and Services Tax : Composition scheme should be opted by only those manufacturers or traders who sells directly to the consumers. Composition scheme ...
Goods and Services Tax : Any person who is in reverse charge is the happiest man or woman. There life is in good shape. They can take holidays. They can sp...
1. Do you know from which document Govt. derives power to levy income taxes? 2. Do you know which Govt. has the power to levy tax on income? 3. Everyone knows Govt. can levy taxes only by making law. But which article of the constitution gives power to do so?
Kaushal Agrawal This series shall help you understand how the law is written. It is written in numbered paragraph and numbered sub para. Why there is need to number each paragraphs. How law is enacted in India by Central Govt. What is written in section 1. What is written in section 2. What is written […]
Kaushal Agrawal This video shall help you to memorise chapter names and section numbers of income tax act 1961 in a very easy manner. There might be certain chapters and sections which I have left out intentionally. This lecture is meant for those students who have just started learning and studying tax. A first time […]
Charging section u/s 66B. Charging section is heart of every taxation act. Section 4 in income tax act. Section 3 in Excise. Section 12 in Customs, Section 6 in CST. Section 66B in service tax. Anybody who is interested in understanding and studying taxation subject should start with charging section.
Kaushal Agrawal The Video below explains how the Central Govt derived power from Constitution of India to enact a law to levy tax on services. It also explains 6 categories of transactions called deemed sales which are now subjected to sales tax and not service tax. This video is useful for CA, CS, CMA, B […]
Kaushal Agrawal This is our first lecture series of amendments made by Finance Act 2013. This video covers 1. Changes made in surcharge. 2. Present rates of surcharge. 3. Why surcharge was imposed, 4. What is effect of increase in surcharge. 5. How Maximum marginal rates of tax has changed. 6. Will surcharge and education […]
Kaushal Agrawal It is a 5 min video explaining which finance act is applicable for your upcoming exam either in CA, CS or CMA. Many students who are appearing in exam in 2014 are confused about applicability of assessment year, previous year and the finance act. The aim of this video is to clear the […]
This is our third video of FAST TRACK – QUICK REVISION of Return of Income. Aim of this video is revision of return of income in shortest possible time covering 90% of syllabus from examination point of view. However in class we devote almost 3 hours to return of income which we have tried to condensed in 12 minutes approx.
This is our second video of FAST TRACK – QUICK REVISION of Capital Gain. Our First Video was Fast track quick revision of Profits and gains of business or profession. Aim of this video is revision of Capital Gain in shortest possible time covering 90% of syllabus from examination point of view. However in class we devote almost 20 hours to Capital Gain which we have tried to condensed in 24 minutes approx.
This Video covers the chapter Profits and Gains from Business or Profession. Aim of this video is revision of Profits and gains of business or profession (PGBP) in shortest possible time covering 90% of syllabus from examination point of view.
