Residential Status in Income Tax Act 1961 | AY 2025-26 | Full Lecture for B.Com/BBA | TaxXplain скачать в хорошем качестве

Residential Status in Income Tax Act 1961 | AY 2025-26 | Full Lecture for B.Com/BBA | TaxXplain

📘 Residential Status in Income Tax Act 1961 | AY 2025-26 | Full Lecture for B.Com/BBA | TaxXplain Welcome to TaxXplain! 🎓 In this lecture, we explain Residential Status and Tax Liability under the Income Tax Act, 1961 — one of the most important and exam-relevant topics for B.Com and BBA students for Assessment Year 2025-26 (Financial Year 2024-25). Understanding Residential Status helps determine who is liable to pay tax in India — whether an individual is Resident (ROR), Resident but Not Ordinarily Resident (RNOR), or Non-Resident (NR). This chapter forms the foundation of income tax, as it defines the scope of total income and tax liability for every assessee. 📚 In This Lecture, You’ll Learn: ✅ Meaning & Importance of Residential Status ✅ Tests to Determine Residential Status of Individuals ✅ Categories: Resident, RNOR, and Non-Resident ✅ Deemed Resident under Section 6(1A) ✅ Residential Status of HUF, Firm, AOP, BOI, Local Authority & Company ✅ Scope of Total Income under Section 5 ✅ Incidence of Tax Liability (Resident, RNOR & Non-Resident) ✅ Income Deemed to Accrue or Arise in India – Section 9 ✅ Latest Amendments Applicable for AY 2025–26 ✅ Practical & Exam-Oriented Tips 🎯 Best For: • B.Com / BBA Students • Beginners learning Indian Income Tax 📚 Chapter: Residential Status & Tax Liability 📺 Channel: TaxXplain – Simplifying Taxation for Students 👉 Watch till the end for complete conceptual clarity and to stay updated with the latest amendments for AY 2025–26! 📺 Watch Full Playlist: 🎥 Income Tax Lectures for B.Com/BBA | AY 2025-26 | Full Syllabus Revision by TaxXplain (Hindi) 🔔 Subscribe to TaxXplain for more beginner-friendly videos on Income Tax and Commerce topics. 📌 Note: This video is for educational purposes only. It is intended to help students understand the Indian Income Tax Law and should not be considered professional or legal advice. #ResidentialStatus #IncomeTax #BCom #BBA #IncomeTaxAct1961 #AY202526 #TaxXplain #Taxation #IndianIncomeTax #Resident #NonResident #RNOR #DeemedResident #ScopeOfTotalIncome #TaxLiability #Amendments2025 #TaxConcepts #CommerceStudents #FinanceStudents #IncomeTaxForStudents #StudyWithTaxXplain #TaxEducation