Income From Other Sources Full Revision | CA/CMA Inter Direct Tax | May/June/Sep/Dec 2026 & Jan 2027 скачать в хорошем качестве

Income From Other Sources Full Revision | CA/CMA Inter Direct Tax | May/June/Sep/Dec 2026 & Jan 2027

Smash your CA/CMA Inter Direct Tax exams with this Super Revision of "Income From Other Sources" (IFOS)! Specifically recorded for the May, June, and Sept 2026 exam terms by Prof. Amit Rajpurohit. Welcome to Tax Guru Cool! In this Super Revision lecture, we cover the complete chapter of Income From Other Sources (IFOS) from the Direct Tax syllabus. We break down complex provisions, latest amendments, and crucial exam-oriented points to ensure you score maximum marks in your upcoming 2026 CA or CMA Intermediate exams. 📚 What you will learn in this Super Revision: • Chargeability under Section 56 (General and Specific Incomes) • Taxability of Gifts, Dividends, and Winnings from Lotteries • Deductions allowable under Section 57 • Amounts not deductible under Section 58 • Important Case Laws & Exam-focused adjustments 🎯 Target Audience: CA Inter & CMA Inter students appearing for May 2026, June 2026, and September 2026 examinations. 📚 Supercharge Your Preparation with Our Best-Selling Direct Tax Books: • Vitamin DT – An Immunity Booster for Direct Tax • Protein DT – A Problem Solver for Direct Tax 👉 Get your copies here: https://www.taxgurucool.com/courses/7... 📲Our Telegram Channel for Free Notes & Guidance: DIRECT TAX WITH AMIT RAJPUROHIT (ARP) https://t.me/Tax_GuruCool 📲To Enroll for DT Lectures & Books, visit: https://www.taxgurucool.com/ 📲Download IOS Application For DT Live/Recorded Lectures, Books and Test: https://apps.apple.com/in/app/myinsti... ORG Code: wvfci 📲Download Android Application For DT Live/Recorded Lectures, Books and Test: https://play.google.com/store/apps/de... 📲Download Windows Application For DT Live/Recorded Lectures, Books and Test: https://cdn-cp-assets-public.classplu... 📲YouTube Channel Link:    / @amitrajpurohitdt   📲To Follow Prof. Amit Rajpurohit for Latest Updates on Instagram: https://www.instagram.com/prof_arp?ig... 📲To Follow Prof. Amit Rajpurohit on Facebook:   / amitrajpurohit86   ⏳ Video Timestamps (Navigate Easily): [00:00] Charging Section 56 & Method of Accounting (Section 145) [01:49] Dividend Income & Deemed Dividend (Section 222(a) to 222(f)) [08:55] Winnings from Lotteries, Crosswords, Online Games (Flat 30% Tax) [10:07] Rental Income, Agriculture Income & MP/MLA Salary [11:45] Mutual Funds & Family Pension Exemptions [12:36] Keyman Insurance Policy & Life Insurance Maturity [14:11] Exempt Interest Income (Section 10(15)) & PPF/Sukanya Samriddhi [15:26] Royalty Income & Section 115BBF (Patents) [16:42] Taxation of Gifts (Section 56(2)(x)) - Sum of money, Movable & Immovable Property [26:38] Other Incomes (Interest on Compensation, Forfeited Advance, etc.) [28:35] Allowable Deductions (Section 57) & Disallowances (Section 58) [31:06] Deemed Income (Section 59) & Conclusion 🔔 Don't forget to LIKE, SUBSCRIBE, and SHARE this revision with your CA/CMA friends! Let's score big in DT! #IncomeFromOtherSources #IFOS #DirectTaxRevision #CAInter #CMAInter #TaxGURUCOOL #ProfAmitRajpurohit #CAExams2026 #IncomeTax #caintertax CA Inter Direct Tax, CMA Inter Direct Tax, Income From Other Sources Revision, IFOS Revision CA Inter, Direct Tax Super Revision, CA Inter May 2026, CA Inter Sept 2026, CMA Inter June 2026, Prof Amit Rajpurohit, Tax Guru Cool, CA Inter Taxation, Income from other sources CA Inter, CA inter tax revision, CMA inter direct tax revision, taxation of gifts, section 56 CA inter, direct tax marathon CA inter, CA exam prep 2026, CMA exam prep 2026, income tax revision ca inter