DT FastTrack for May 24 | CA CMA final | Lecture 5 - Part A |Cap gain  

00:04 Understanding capital gains and its computation 01:51 Understanding the different sections on valuation of consideration. 05:25 Expenses on Transfer are allowed as deduction 08:25 Understanding cost of acquisition is critical for tax calculations. 12:27 Understanding the cost of acquisition for deductions 14:48 Taxation benefits of indexation before and after 2001 18:50 Gifting property is not liable to capital gains 20:36 Understanding capital gains tax and gifting 24:41 Understanding the concept of relative and non-relative cost of acquisition and its impact on taxability. 26:38 TDS aspect and capital gains tax implications on inheritance 30:20 Cost and fair market value for intangibles before and after 2001 32:19 Understanding the Cost of Acquisition and Fair Market Value 36:18 Capital gains tax implications of right renunciation 38:24 Understanding the relationship between cost, fair market value, and stamp duty value in property transactions. 43:36 Tax implications and valuation of shares in relation to cost and fair market value. 46:33 Understanding the cost of acquisition for electronic gold receipt. 50:06 Understanding net capital gain calculation 51:54 Understand the indexing cost of improvement for capital expenditure 56:05 Understanding index cost of acquisition and improvement 59:16 Calculation of cost of acquisition and fair market value before and after 2001 1:04:27 Understanding the cost to previous owner and fair market value 1:06:28 Understanding the concept of base index and implications of the Manjula Shah vs CIT judgment 1:10:43 Understanding the base index for capital gain calculation 1:13:09 Understanding indexation and its application 1:17:00 Benefits of indexation in capital gain 1:20:05 Understanding section 48 for CA CMA final 1:23:55 Understanding tax rates and indexation benefits 1:25:46 Understanding currency conversion in Rule 115A 1:30:58 Indexation not available for Bonds and Sovereign Gold Bonds 1:33:22 Discussion on capital gain, indexation benefit and section 47 1:36:45 Rupee appreciation and capital loss implications 1:38:57 Key provisions of section 48 and capital gains calculation All the Best

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A huge chapter covered in one go....Thank you sir for this gift🤩🤩

Your guidance helps students develop good study habits and become more confident learners.

By using simple language youensures that everyone can learn effectively and feel confident in their understanding. Thankyouu for your efforts

sir mindblowing interlinking. hats off to you

Thank you for your efforts ❤

Inspite of constant reminder by sir the pple are not liking the video The views are in thousands but likes in hundreds , those who are not liking the video are lacking consideration for other pple in short selfish ,they need favors but dont want to give back to others !

Mind blowing and gr8 efforts for us...

thank you sir for such a great effort and time ♥♥

Thanku so much sir very very appreciable

Thank you Soo much Sir! That motivation bit in the end was such an energizer.

Thanks a lot sir for this effort ❤

thank u sir for this great help

dhanyawaad sir

Thank you so much Sir ❤❤❤❤

Thanks sir

You are very hard working sir...❤❤

THANK YOU SO MUCH SIR FOR THIS INITIATIVE FOR ALL OF US , ITS MEANS A LOT FOR US .

THANK YOU SIR!!!

Thank you sir ❤

Thanku sir ❤

Thank you sir 🙏

माइंड blowing teaching sir

Very Thankful

THANK YOU SIRJI

Thank you sir

Topics fit like bullets in my brain! Quick and to the point.. Took me just 4 hrs to watch video and take notes altogether.. Thank you so much sir.......

Thank you

Thanks sir❤

Awesome

Great Sir

sir sound is not fine ,some distortion in sound only one part of earphone etc has sound

Thankiu very much sir ❤apka Dil bhut bada hai apna itna detailed fast track batch liya h lgrha h ki full batch krrhi hu Mai thankiu sir so much for this beautiful sessions 🎉

49:22 indexed cost

sir you have no idea ki hum sabko ye lectures ki kitni zaroorat thi....i cant express in words...just wanted to say thank you from the bottom of my heart ...immensly grateful and I respect the effort you take everytime for us.

sir final ke jaise cma inter ka bhi fast track lege ky aap @CA vijay sarda

thank you sir i have one question so as per that caselaw goodwill of profession is not taxable ?? but as that is clearly contradict the law as the provision say goodwill from business or profession coa can be taken as nil as it is self generated ...

Sir me to vedio start hote hi like kr deta hu

Kuch toh awaj aaraihai

sir at 38:50 ,in case of shares acquired through purchasing right to purchase from right renouncer , COA will be Cost paid to company to acquire the shares + amount paid to right renouncer,I agree but Sir if such purchase done prior to 1/4/2001 then will not be the COST = (cost paid to co.+ amt paid to right renouncer) OR FMV on 1/4/2001 whichever is higher ??

sir final ke jaise cma inter ka bhi fast trak lege kya ap june 24 k lie

Sir, One Request After Completion of CA Final Fasttrack Please come with One or Two Day Marathon(Even if it is from Chart Book) for a quick Revision over the Total Syllabus to cover so Vast Syllabus easily....And Sir totally a lot of respect for You from whole CA Students...❤

Sir 1 practical query like COST OF IMPROVEMENT IS DONE BEFORE 01.04.2001 OR AFTER THAT PERIOD HOW IT CAN BE IDENTIFIED ANY SUPPORTING DOCUMENTS REQUIRED? kaise I.T authorities ko kaise pata chalega kab 2nd floor bana ? aise toh hum dikha denge 01.04.2002 (for example)bana but actually constructed before 01.04.2001 land purchased before 01.04.2001, sir please reply i think abhi tk explanation nhi aaya hai toh log iska cost of improvement ka indexation benefit utha sakte hai

Sound is not available 😢

Sir, ordered your book on 18th feb but your support team is telling it will be dispatched on weekend. Kindly do the needful.

Sir mera order 25/12 ka hai but book Abhi receive nahi hui

Sir for ca inter also please

Sound?

Sir baki ki class bhi dal dijiye

1st Proviso to Section 48

sound nahi aa raha hai...sir

Sir meri book abhi received nahu hui hai 26th dec ka order hai

Rupee is appreciating 😂mast joke maara h sir ne ... actually the dollar is continuously appreciating...

Revision last lec 0:31 1:04:31 1:24:32

So happy to learn Dt from you🙏

Sir video me continue ek noise hai . Bhot disturbing hai , apki voice clearly nahi sunai de rhi hai Please help

book pdf share kijiye sir

54:00 cost of improvement

Sir ca inter ke liye bhi plz🙏

Sir sound ara hai kuch toh bhi..😢

38:42

Thank you sir

Thanks sir

thank you sir

Thank you sir

Thank you sir

Thanks sir