Income From Salary Revision | CA/CMA Inter | Direct Tax | May/June/Sept/Dec. 2026 & Jan. 2027

Описание: Smash your CA/CMA Inter Direct Tax exams with this Super Revision of "Income From Salary"! Specifically recorded for the May, June, and Sept 2026 exam terms by Prof. Amit Rajpurohit.

Welcome! In this Super Revision lecture, we cover one of the most foundational and important chapters of Direct Tax: Income From Salary. We break down complex provisions, the latest amendments, and crucial exam-oriented adjustments to ensure you score maximum marks in your upcoming 2026 CA or CMA Intermediate exams.

📚 What you will learn in this Super Revision:
• Chargeability & Basic Concepts (Section 15)
• Taxability of Allowances (HRA, Children Education, Transport, etc.)
• Valuation of Perquisites (Rent-Free Accommodation, Motor Car, etc.)
• Retirement Benefits (Gratuity, Leave Encashment, Pension, Provident Fund)
• Deductions from Salary (Section 16 including Standard Deduction)
• Crucial Exam-focused comprehensive practical questions

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🎯 Target Audience:
CA Inter & CMA Inter students appearing for May 2026, June 2026, and September 2026 examinations.

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✔ CA Inter May 2026
✔ CA Inter Sept 2026
✔ CMA Inter June 2026
✔ CMA Inter Sept 2026

⏳ Video Timestamps (Navigate Easily):
[00:00] Introduction & Charging Section 15
[03:07] Taxability of Allowances (HRA, Transport, Entertainment, etc.)
[12:05] Provident Fund Rules (SPF, RPF, URPF, PPF)
[23:36] Gratuity Exemption & Calculations
[25:55] Commuted & Uncommuted Pension
[28:40] Leave Salary / Leave Encashment Rules
[31:44] Advance Salary, Arrears & Relief under Section 89
[34:08] Valuation of Perquisites (Medical, Leave Travel Concession)
[47:36] Rent-Free Accommodation (RFA) & Hotel Accommodation
[53:36] Car Facility / Motor Car Perquisite Valuation
[56:37] ESOPs & Education Facilities
[01:00:16] Perquisites under Section 17(2)(vii) and 17(2)(viia)

📌 Applicable for AY 2026-27 (Finance Act 2025)

Income from Salary is a scoring chapter — revise it smartly and secure easy marks in the exam.

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