CA Study Notes (Inter, Final & Foundation)
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CA Inter / IPCC || Income Tax || TEST With Solutions ||

👨‍🎓By CA Vijay Sarda Sir

♦️Income Tax Test With Solutions

═════ ♢.✰.♢ ═════

📍Test : 1 - Paper
https://t.me/Mission_CA_Inter/378

📍
Test : 1 - Solution
https://t.me/Mission_CA_Inter/406

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Test : 2 - Paper
https://t.me/Mission_CA_Inter/379

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Test : 2 - Solution
https://t.me/Mission_CA_Inter/407

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https://t.me/Mission_CA_Inter/380

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Test : 3 - Solution
https://t.me/Mission_CA_Inter/408

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https://t.me/Mission_CA_Inter/439

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CA Inter (New) || Company & Other Law || Fully Amended || Book Notes, MCQs Book & Question Bank ||

═══════ ♢.✰.♢ ═══════
➨ Fully Amended Law Main Book
➨ Fully Amended Law MCQs Book
➨ Fully Amended Law Question Bank
═══════ ♢.✰.♢ ═══════

👨‍🎓By CA Kishan Kumar Sir


➡️ Law Main Book :

📍Company Law
https://t.me/Mission_CA_Inter/749

📍Other Law
https://t.me/Mission_CA_Inter/750


➡️ Law MCQs Book :

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https://t.me/Mission_CA_Inter/753

📍Other Law
https://t.me/Mission_CA_Inter/754


➡️ Law Question Bank :

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https://t.me/Mission_CA_Inter/757

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https://t.me/Mission_CA_Inter/760


⭕️ Note : CA IPCC (Old) Students Can Study From this Book For Common Portion.

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CA Foundation || ECO & BCK || Dec 2021 Question Paper with Solution :

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Sharpen your ‘axe

◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈

There was a newly joined woodcutter and the king was really impressed by his dedication towards his work. Out of encouragement, he started giving his best in work and cut 18 trees in the first month and the king was glad.

The next month he put in the same effort but could cut only 15 trees. And the third month, he still tried his best but could cut only 12 trees. The king visited him the third month and talked about his decrease in productivity.

He explained that he might have lost his strength or got too old to do the work. The king asked him “when was the last time you sharpened your ax?” To the surprise, he has not even done it once in the last three months. That was the only reason why he couldn’t cut more trees.

Moral: It is good that you put in a lot of effort and hard work to work towards your goals. But you should balance your life priorities and invest time with your family and save some time to relax which would boost up your productivity.

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😍 Memory Technique to Remember TDS Sections :

From the desk of
@Mission_CA_Inter

◈◉◎┄┅══❂❣️❂══┅┄◎ ◉◈

♦️Ek banda hota h
Naam uska Ashok
Thora don type ka
Uske A bolne se dr jate h log♦️

In the Year 1992 uski job lgti h

Start
❣️192 - Job se mili Salary

Wo A kehta h toh

❣️192A - Uska employer EPF se premature amount de deta h

Amount ko securities m lga kr
1 saal baad

❣️193 m interest on securities milti h

Wo apne broker se kh k share m bhi pese invest krata h

❣️194 - TDS on dividend

Broker ko A khta h
Wo hr jgh pesa lga deta h

❣️194A - Interst other than intt. On securities

Ab wo peso ka Badshah ban chuka hota h . toh lottery m paise lgata h

❣️194B - Winnings from lottery etc.

Badi Baji khelne ki sochta h

❣️194BB - Horse races

Kyi Sara paisa Jeet k
Usne Socha Bangla banwau

Toh wo contractors appoint krta h

❣️194C - Payment to contractors

Bangla ban ne k bd
Lagne lagta h Dar
Darne pr krate h insurance

❣️194D- TDS on insurance commission

Aata h Agent usko are Drane life insurance

❣️194DA - proceeds recd. On maturity of Life insurance policy

Sab hone k bd krta h
Party
Bulata h
Non resident - Justin Bieber, Russians and Gayle ko

❣️194E - payment to NR sportsman, entertainer etc.

Ab karta h Gande kaam

❣️194G- commission on sale of lottery tickets

Raid lag jati h
Akal aa jati h
Khta h ye Har Har Bhole or apni sari Property bechne ko khta h deta h cmisn brokerage

❣️194H - commission/ Brokerage

Ab Rhega Imandari se Kiraye ka makan pr

❣️194 I - tds on rent

Abhi tk biki nhi hoti property phir se Bolta h A broker bech deta h

❣️194IA- transfer of certain immovable property

Kiraye k makan krwana hota h kaam
Bulata h Joker/ JaduGar

❣️194J - fee for professional/Technical service

LAst
L and
A acquisition

❣️194LA - compensation on Land Acquisition

Ek Saal baad
Chla ja h UGANDA 🇺🇬

❣️195 - non resident/ foreign company

🔥 Must Share your Review here - @Icaihelp_bot

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📣 Important Announcement for May 22 Exam :

🔰Source :
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