Channel: Grooming Education Academy

Category: Education

Tags: capital gains taxtypes of capital gains stcgcapital gaincs taxation lecturesheads of incomeincome under head capital gain full lecturecapital asset short and long termtreatment of sttadvance money forfeitedswapnil patnicapital gainsincome under head capital gainchandan poddarca inter taxation lecturescma taxation lecturesincome tax capital gainswapnil patni classestypes of capital gainstaxationsales considerationamendment in slump sale

Description: Income Under Head Capital Gain | Income Tax | Heads of Income | CA, CS, CMA, B.com, BBA | Chandan Poddar In This Video We Will Discuss Income Under the Head Capital Gain (Income Tax) for B.com, B.com (Hons), BBA, CA, CS, CMA, NTA NET, UGC NET. All Concepts, Problems and Examples have been Discussed By Chandan Poddar Sir. ⚫ 𝐒𝐮𝐛𝐬𝐜𝐫𝐢𝐛𝐞 𝐭𝐨 𝐎𝐮𝐫 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫𝐦𝐞𝐝𝐢𝐚𝐭𝐞 𝐂𝐡𝐚𝐧𝐧𝐞𝐥 👇 youtube.com/channel/UCKxsNFCdCoX8vdOH-Riq0Tw ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎 𝐁𝐨𝐭𝐡 𝐆𝐫𝐨𝐮𝐩 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 𝐰𝐢𝐭𝐡 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬:- escholars.in/s/store/courses/description/CA-Inter-Online-Classes ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎 𝐆𝐫𝐨𝐮𝐩 𝟏 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 𝐰𝐢𝐭𝐡 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬: - escholars.in/s/store/courses/description/CA-Inter---Group-1-100-Success-Pack-May-2020 ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝟑.𝟎 𝐆𝐫𝐨𝐮𝐩 𝟐 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 𝐰𝐢𝐭𝐡 𝐓𝐞𝐬𝐭 𝐒𝐞𝐫𝐢𝐞𝐬:- escholars.in/s/store/courses/description/CA-Inter---Group-2-100-Success-Pack-May-2020 ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫 𝐓𝐚𝐱𝐚𝐭𝐢𝐨𝐧 𝐂𝐨𝐦𝐩𝐥𝐞𝐭𝐞 𝐂𝐨𝐮𝐫𝐬𝐞 escholars.in/s/store/courses/description/CA-Inter-Taxation-May-2020 ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫𝐦𝐞𝐝𝐢𝐚𝐭𝐞 𝐆𝐫𝐨𝐮𝐩 𝟏 𝐏𝐞𝐫𝐟𝐞𝐜𝐭 𝐑𝐞𝐯𝐢𝐬𝐢𝐨𝐧 𝐁𝐨𝐨𝐤:- escholars.in/s/store/courses/description/Perfect-Revision--CA-Inter-Revision-Book-Notes ⚫ 𝐂𝐀 𝐈𝐧𝐭𝐞𝐫𝐦𝐞𝐝𝐢𝐚𝐭𝐞 𝐆𝐫𝐨𝐮𝐩 𝟐 𝐏𝐞𝐫𝐟𝐞𝐜𝐭 𝐑𝐞𝐯𝐢𝐬𝐢𝐨𝐧 𝐁𝐨𝐨𝐤:- escholars.in/s/store/courses/description/Perfect-Revision--CA-Inter-Group-2-Revision-Book-Notes Watch Next:- ⚫ Income From House Property Complete Chapter in Single Video youtu.be/KmQXL8wdkaM ⚫ Income Under Head Salary Complete Chapter in Single Video:- youtu.be/JwqWpSCZYQk ⚫ PGBP Income Tax Complete Chapter in Single Video:- youtu.be/6Jlzx1CFMbs Topics Covered:- 1 Charging section and definition of transfer 2 Definition of capital asset 3 Capital asset short and long term 4 Types of capital gains STCG (with numerical) 5 Types of capital gains LTCG (with numerical) 6 Property acquired before 01-04-2001 with numerical 7 Separate computations of CG on land and building 8 Special points indexation not available and treatment of STT 9 Special point cost of acquisition and improvement in case of intangible asset 10 Special point bonus shares and right shares COA 11 Special case 1 conversion of capital asset into stock in trade 12 Special case 2 conversion of stock in trade into capital asset 12A Special case 3 compulsory acquisition under any law 14 Numerical on compulsory acquisition 1 15 Numerical on compulsory acquisition 2 16 Special case 4 insurance claim against capital asset 17 Numerical on insurance claim against capital asset 18 Special case 4 insurance claim against capital asset 19 Special case 5 transfer of capital asset between firm and partners 20 Numerical on transfer of capital assets between firm and partner 21 Special case 6 joint development agreements 22 Special case 7 slump sale 22A Amendment in slump Sale 23 Numerical on slump sale 1 24 Numerical on slump sale 2 25 Stamp value as the full value of the consideration (amendment) 26 Numerical on stamp valuation 1 27 Numerical on Stamp Valuation 2 28 Advance money forfeited section 51 29 Numerical on advance money forfeited 30 Sales consideration in special cases 30A Insertion in Section 50CA 31 Transactions not to be considered as transfer section 47 32 Transactions not to be considered as transfer part 2 33 Transactions not considered as transfer reverse mortgage 34 Transactions not considered as transfer rupee-denominated bond 35 Section 49(1) case law Manjula J shah 36 New capital gains exemptions section 54 36A Option under section 54 37 Capital gains exemptions numerical on section 54 38 Exemptions section 54B agricultural land 39 Exemptions section 54D compulsory acquisition of industrial undertaking 40 Exemptions section 54EC investment in bonds 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 all commerce courses including CA, CS, CMA, BCom, BBA, Mcom, MBA, M.com, Class 12, Class 11 and other commerce courses. 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: escholars.in 𝐃𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐀𝐩𝐩 for getting the latest updates regarding new courses and Video Updates: play.google.com/store/apps/details?id=com.spayee.escholars.reader (Available on Google Play Store and App Store as Well) 𝐉𝐨𝐢𝐧 𝐨𝐮𝐫 𝐭𝐞𝐥𝐞𝐠𝐫𝐚𝐦 𝐜𝐡𝐚𝐧𝐧𝐞𝐥 𝐟𝐨𝐫 𝐝𝐚𝐢𝐥𝐲 𝐮𝐩𝐝𝐚𝐭𝐞𝐬:::: t.me/geacp 𝐅𝐚𝐜𝐞𝐛𝐨𝐨𝐤 𝐏𝐚𝐠𝐞: facebook.com/GroomingEducationAcademy 𝐈𝐧𝐬𝐭𝐚𝐠𝐫𝐚𝐦 𝐏𝐚𝐠𝐞: instagram.com/groomingeducationacademy 𝐓𝐰𝐢𝐭𝐭𝐞𝐫 𝐏𝐚𝐠𝐞: twitter.com/AcademyGrooming 𝐋𝐢𝐧𝐤𝐞𝐝𝐈𝐧 𝐏𝐚𝐠𝐞: linkedin.com/company/grooming-education-academy 𝐏𝐢𝐧𝐭𝐞𝐫𝐞𝐬𝐭 𝐏𝐚𝐠𝐞: in.pinterest.com/groomingeducation #Income_Head_Capital_Gain #Income_Tax