TDS, TCS & Advance Tax Revision | CA/CMA Inter May/June/Sept/Dec. 2026 & Jan. 2027 | Amit Rajpurohit

Описание: Crush your Direct Tax exams with this complete, high-speed revision of Advance Tax, TDS (Tax Deducted at Source), and TCS (Tax Collected at Source)! In this power-packed session, Prof. Amit Rajpurohit simplifies the most complex TDS rates, threshold limits, and Advance Tax calculations so you can solve exam questions with 100% accuracy. This lecture is fully amended and strictly applicable for students appearing in the May, June, September, and December 2026, as well as January 2027 examinations.

From crucial sections like 194C, 194J, and 194Q to the tricky provisions of TCS and Advance Tax installments, this video covers everything you need for a perfect revision before exam day.

📌 Applicable For: CA Inter & CMA Inter Students (2026 - 2027 Exams)
📌 Topics Covered in this Super Revision:
• Advance Tax Applicability & Installment Deadlines
• Interest Computation: Sections 234A, 234B, and 234C (with examples)
• TDS Basics, Non-furnishing of PAN (206AA) & Non-filers of ITR (206AB)
• Crucial TDS Sections: 192, 194A, 194C, 194J, 194I, 194IA, 194Q, 194R, and more!
• Tax Collected at Source (TCS): Section 206C, Over-seas Tour Packages & Luxury Goods

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⏳ Timestamps (Navigate easily):
[00:00] - Introduction & Advance Tax Rules
[07:04] - Interest Computation under Sec 234A, 234B & 234C
[32:25] - Introduction to TDS & Sec 206AA / 206AB
[54:19] - Sec 192 (TDS on Salary) & Non-Monetary Perquisites
[01:06:02] - Sec 194 (Dividend) & 194A (Interest)
[01:23:18] - Sec 194C (Payments to Contractors)
[01:35:03] - Sec 194D, 194G, 194H (Commission & Brokerage)
[01:45:46] - Sec 194I, 194IB, 194IA (Rent & Immovable Property)
[02:02:17] - Sec 194J (Professional & Technical Fees)
[02:15:40] - Sec 194Q (Purchase of Goods) & 194R (Perquisites)
[02:23:58] - Tax Collected at Source (TCS) & 206C Provisions

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