INCOME FROM HOUSE PROPERTY | DIRECT TAXATION | CA/CMA INTER | скачать в хорошем качестве

INCOME FROM HOUSE PROPERTY | DIRECT TAXATION | CA/CMA INTER |

INCOME FROM HOUSE PROPERTY | DIRECT TAXATION | CA/CMA INTER | ‪@CAUmasankar‬ #cainter #cmainter #caumasankar #houseproperty #incomefromhouseproperty #directtaxation Time Stamps: 0:00 - Introduction 02:00 - Conditions as per Section 22 10:42 - Deemed Ownership 27:34 - Usage of House Property 33:30 - Gross Annual Valuation Calculation 01:03:11 - Municipal Taxes 01:05:34 - Standard Deduction 01:07:15 - 24(b) - Interest on Borrowed Capital 01:14:07 - Pre-construction period interest 01:27:52 - Deemed to be Let-out Property 01:30:20 - Part of the year S.O and part of the year Let-out (Time-wise) 01:41:50 - Part of the house S.O and Part of the house let-out (Area- wise) 01:44:29 - House property held as Stock-in-trade 01:48:04 - Arrears of rent & Recovery of Un-realised rent 01:50:00 - Composite Rent 01:56:28 - Co-ownership Material Link: https://drive.google.com/file/d/1hKOg... Telegram Link: https://t.me/caumasankar Instagram ID: https://www.instagram.com/umasankar_c... Why “Uma’s Phoenix” As a young Chartered Accountant who cleared all levels of the CA course on the first attempt and with over 2.5 years of teaching experience in Direct Taxation, I have observed that many CA and CMA students face significant challenges in understanding this subject. Due to its vast scope, students often skip preparing certain important chapters, which adversely impacts their performance and results in lower scores. For many, Direct Taxation has become a nightmare and a bottleneck, preventing them from successfully clearing their group examinations. "Uma's Phoenix" is a dedicated coaching institute founded with a mission to simplify the complexities of direct taxation for aspiring Chartered Accountants (CA) and Cost & Management Accountants (CMA). Guided by Umasankar, a seasoned professor in direct taxation, this institute focuses on equipping students at the CA/CMA Intermediate and Final levels with the knowledge and confidence to excel in this challenging subject. Inspired by the mythical Phoenix, symbolizing resilience, transformation, and triumph, "Uma's Phoenix" aims to help students rise from struggles and achieve remarkable success in their taxation journey. Recognizing that many students find taxation a daunting subject, our teaching methodology emphasizes clarity, practical understanding, and step-by-step learning, making complex concepts accessible and manageable. At Uma's Phoenix, we nurture every student’s potential, helping them not only master direct taxation but also build the confidence to excel in exams. With a focus on personalized guidance and result-oriented learning, we aim to raise a generation of high-achieving professionals ready to soar in their careers, much like the Phoenix rising to greatness. Enroll into “Uma's Phoenix” and soar to success in your Direct Taxation preparation, just like a Phoenix rising to greatness.