CA Final Amendments MAY/NOV-24 Part - 1 Tax Audit 

Key Time stamps: 00:01 - Yes People! 00:58 - Tax Audit Intro, Applicability & Penalty 08:54 - 44AD, 44ADA Amendments from PGBP chapter 13:48 - TYK Q1: 44AD & 44AB 23:42 - TYK Q2: 44AD & 44AB 29:02 - Computation of Turnover 34:40 - Tax Audit Forms 41:42 - Forms 3CA, 3CB 45:51 - Form 3CD Clause by Clause Analysis - Clause 1 to 10 53:42 - Clause 11 to 20 1:11:29 - Clause 21 to 30C 1:25:15 - Clause 31 to 40 1:32:32 - Clause 40 to 44 1:36:30 - Remembering Important clause numbers 1:47:15 - TYK Q3: Sec 94B, Clause 30B, Difference of Opinion 1:55:17 - TYK Q4: Sec 194C, Clause 34 & 21, Difference of Opinion, Ethical Implications - S2-P1-C7 of CA Act 2:02:16 - TYK Q5: Sec 40A(3), Clause 21(d), Ethical Implications - S2-P1-C7,C8 of CA Act 2:11:35 - TYK Q6: Sec 80JJAA, Clause 33, Ethical Implications - S2-P1-C7 of CA Act 2:19:40 - TYK Q7: Form 15CB, Ethical Implications - S2-P1-C7,C8 of CA Act 2:25:08 - CS Q5: same as TYK Q7 2:26:14 - CS Q4: Sec 80-IE 2:27:47 - CS Q3: Sec 80-IA 2:29:27 - CS Q2: same as TKY Q5 2:30:20 - CS Q1: homework 2:30:25 - Closing lines Other Important Notes: - Expected Weightage 2 to 4 marks - At least remember 17, 18, 21, 29B, 30A, 30B, 32 clause numbers. - Solve QB problems multiple times for this chapter, the same can be repeated in exams - Try to write relevant provisions in the answer - Auditing Professional Ethics knowledge required

Finally become * CA * Thank You Sir😊

Imp clause 17 : 1:04:00 18 : 1:06:30 21 : 1:11:33 29B : 11:20:33 30 : 1:20:55 30A : 11:22:00 30B : 11:23:00 32 : 11:26:00

Tiger is back ...bb sir..❤ Very harsh on grp 2 students... who already cleared grp 1.. After introduction of IBS..

1. Section 44AD 2 Cr. limit increased to 3 Cr. Subject to condition of cash receipt up to 5% of turnover or gross receipts 2. Section 44ADA 50L limit increased to 75L Subject to condition of cash receipt up to 5% of gross receipts

15:35 sir in 44ad if checking cash limit in book it was 5% of total turnover or gross receipts then why we are taking only 5% of T/o , we should also be checking 5% of gross receipts(incld T/o as well all other receipts)

Frst view Thank u so much sir waiting for your video for amendments ❤

My turnover for AY 2024-25 is 2.73 crore and my cash reciepts are less than 5% and there is loss from business. And other heads income is more than basic exemption limit.Will tax audit be applicable in this case for AY 2024-25?

In case of loss from business what would be the turnover limit for tax audit applicability?? 1 crore or 10 crore

Good evening sir, Please let me know if there are any separate classes we need to attend or classes on youtube will be ok for exam preparation if I am opting self study

01:37:29 clause remember

Thank you so much sir

2:05:00 q4

Professional MALE FIT

Thank you Sir..!

09:20 44 AD

Thank you sir😊

Thank you sir 😊