Section 68 Cash Credits | Deemed Income | Income Tax AY 2025-26 | BCOM BBA | TaxXplain
Автор: TaxXplain
Загружено: 2026-01-18
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Section 68 Cash Credits | Deemed Income | Income Tax AY 2025-26 | BCOM BBA | TaxXplain #Shorts
Section 68 of Income Tax Act explains Cash Credits treated as Deemed Income. This short video covers Section 68 in a simple way for BCOM & BBA students.
✔ Meaning of Cash Credit
✔ When amount becomes Deemed Income
✔ Applicability under Income Tax Act
✔ Relevant for AY 2025-26 exams
📌Perfect for CA, CS, CMA, BCOM, BBA & commerce students.
📌 Subject: Income Tax 📌 Chapter: Clubbing & Aggregation of Income 📌 Channel: TaxXplain
🔔 Follow TaxXplain for easy and exam-oriented tax concepts.
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📌 Important Note:
This video is for educational purposes only and should not be considered professional or legal advice.
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