L1 CMA Inter Taxation | CHAPTER 1.1 Basic Concepts, Basis of Charge and Capital & Revenue Receipts
Автор: M2S COMMERCE
Загружено: 2025-08-18
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NOTES AND IMPORTANT QUESTION
study material
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Important question
https://t.me/m2scommercellp/155
Welcome to the first chapter of CMA Intermediate Taxation! In this video, we break down the **fundamental concepts of Income Tax**, including:
🔹 What is Income?
🔹 Basis of Charge under the Income Tax Act
🔹 Scope of Total Income (Resident vs Non-Resident)
🔹 Capital Receipts vs Revenue Receipts – Key Differences
🔹 Practical Examples & Exam-Oriented Insights
Whether you're just starting your CMA Inter journey or revising for exams, this video will give you a strong foundation in taxation principles. Clear explanations, real-life examples, and smart tips to help you master the topic!
📌 *Don't forget to like, share, and subscribe* for more commerce and accounting content tailored for CMA, CA, and CS aspirants.
📚 *Watch next:* [Link to Chapter 1.2 or related video]
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