Residential Status Chapter In Single Video | CA Intermediate Taxation Chapter no 2 | Chandan Poddar скачать в хорошем качестве

Residential Status Chapter In Single Video | CA Intermediate Taxation Chapter no 2 | Chandan Poddar

In This Video We Will Discuss Residential Status All Concepts, Problems and Examples For CA Intermediate Taxation Chapter no 2 has been Discussed By Chandan Poddar Sir For CA Intermediate Grooming Education. ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐓𝐚𝐱𝐚𝐭𝐢𝐨𝐧 𝐈𝐧𝐝𝐢𝐯𝐢𝐝𝐮𝐚𝐥 𝐂𝐨𝐮𝐫𝐬𝐞 https://www.escholars.in/p/taxationne... ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎 𝐁𝐨𝐭𝐡 𝐆𝐫𝐨𝐮𝐩 https://www.escholars.in/p/ca-interme... ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎: 𝐆𝐫𝐨𝐮𝐩 𝟏 https://www.escholars.in/p/ca-inter-g... ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎: 𝐆𝐫𝐨𝐮𝐩 𝟐 https://www.escholars.in/p/ca-inter-g... ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐏𝐞𝐫𝐟𝐞𝐜𝐭 𝐑𝐞𝐯𝐢𝐬𝐢𝐨𝐧 𝐁𝐨𝐨𝐤𝐬 https://www.escholars.in/store/revisi... ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐈𝐧𝐝𝐢𝐯𝐢𝐝𝐮𝐚𝐥 𝐂𝐨𝐮𝐫𝐬𝐞𝐬 https://www.escholars.in/store/ca-int... ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐒𝐮𝐠𝐠𝐞𝐬𝐭𝐞𝐝 𝐀𝐧𝐬𝐰𝐞𝐫𝐬 https://www.escholars.in/store/ca-int... ⚫ 𝐃𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐨𝐮𝐫 𝐄𝐬𝐜𝐡𝐨𝐥𝐚𝐫𝐬 𝐀𝐈 𝐀𝐩𝐩 https://play.google.com/store/apps/de... Watch Next:- ⚫ Clubbing of Income Chapter In Single Video:-    • Clubbing of Income Chapter In Single Video...   ⚫ Income Under Head Capital Gain:-    • Income Under Head Capital Gain | CA Interm...   Topics Covered:- The basic condition for the individual Additional conditions for individual Special points related to residentship of individual Exceptions in case of individual Residental status of HUF Residental status of other person Impact of residental status Business connection Special points Taxability of Person of Indian origin and Indian citizen Concept of deemed resident Deemed resident status of OR and NOR 1. Meaning and importance of residential status The taxability of an individual in India depends upon his residential status in India for any particular financial year. The term residential status has been coined under the income tax laws of India and must not be confused with an individual’s citizenship in India. An individual may be a citizen of India but may end up being a non-resident for a particular year. Similarly, a foreign citizen may end up being a resident of India for income tax purposes for a particular year. Also to note that the residential status of different types of persons viz an individual, a firm, a company etc is determined differently. In this article, we have discussed about how the residential status of an individual taxpayer can be determined for any particular financial year 2. How to determine residential status? For the purpose of income tax in India, the income tax laws in India classifies taxable persons as: a. A resident b. A resident not ordinarily resident (RNOR) c. A non-resident (NR) The taxability differs for each of the above categories of taxpayers. Before we get into taxability, let us first understand how a taxpayer becomes a resident, an RNOR or an NR. Resident A taxpayer would qualify as a resident of India if he satisfies one of the following 2 conditions : 1. Stay in India for a year is 182 days or more or 2. Stay in India for the immediately 4 preceding years is 365 days or more and 60 days or more in the relevant financial year Non-resident An individual satisfying neither of the conditions stated in (a) or (b) above would be an NR for the year. 3. Taxability Resident: A resident will be charged to tax in India on his global income i.e. income earned in India as well as income earned outside India. NR and RNOR: Their tax liability in India is restricted to the income they earn in India. They need not pay any tax in India on their foreign income. Also note that in a case of double taxation of income where the same income is getting taxed in India as well as abroad, one may resort to the Double Taxation Avoidance Agreement (DTAA) that India would have entered into with the other country in order to eliminate the possibility of paying taxes twice. To check your residential status CA Intermediate: Grooming education academy is engaged in providing qualitative commerce education to society at concessional prices. We believe in Research, reasoning and result and thus our learners admit our USP of: "Pioneer in developing concepts". We provide the complete tutorials for CA Intermediate. To know about the courses and books that best suits your requirement call at our helpline number: 𝟖𝟖𝟖 𝟖𝟖𝟖 𝟎𝟒𝟎𝟐 𝐕𝐢𝐬𝐢𝐭 𝐎𝐮𝐫 𝐖𝐞𝐛𝐬𝐢𝐭𝐞 to know more about the courses available: https://www.escholars.in/ 𝐉𝐨𝐢𝐧 𝐨𝐮𝐫 𝐭𝐞𝐥𝐞𝐠𝐫𝐚𝐦 𝐜𝐡𝐚𝐧𝐧𝐞𝐥 𝐟𝐨𝐫 𝐝𝐚𝐢𝐥𝐲 𝐮𝐩𝐝𝐚𝐭𝐞𝐬::: https://t.me/CAIntermediateGrooming 𝐅𝐚𝐜𝐞𝐛𝐨𝐨𝐤 𝐏𝐚𝐠𝐞:   / groomingeducationacademy   𝐈𝐧𝐬𝐭𝐚𝐠𝐫𝐚𝐦 𝐏𝐚𝐠𝐞: https://www.instagram.com/groomingedu... 𝐓𝐰𝐢𝐭𝐭𝐞𝐫 𝐏𝐚𝐠𝐞:   / academygrooming   𝐋𝐢𝐧𝐤𝐞𝐝𝐈𝐧 𝐏𝐚𝐠𝐞:   / grooming-education-academy   𝐏𝐢𝐧𝐭𝐞𝐫𝐞𝐬𝐭 𝐏𝐚𝐠𝐞: https://www.pinterest.de/groomingeduc... #CAInter #Taxation #ResidentialStatus #ChandanPoddar #ICAI