Income From Other Sources Super Revision | CA/CMA Inter | Direct Tax | May/June/Sept 2026

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


Welcome to Tax Guru Cool! In this Super Revision lecture, we cover the complete chapter of Income From Other Sources (IFOS) from the Direct Tax syllabus. We break down complex provisions, latest amendments, and crucial exam-oriented points to ensure you score maximum marks in your upcoming 2026 CA or CMA Intermediate exams.

📚 What you will learn in this Super Revision:
• Chargeability under Section 56 (General and Specific Incomes)
• Taxability of Gifts, Dividends, and Winnings from Lotteries
• Deductions allowable under Section 57
• Amounts not deductible under Section 58
• Important Case Laws & Exam-focused adjustments

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

⏱️ Video Chapters:
0:00 - Introduction to Income From Other Sources
2:15 - Basis of Charge (Section 56)
15:30 - Taxation of Gifts (Section 56(2)(x))
35:45 - Deductions Allowed (Section 57)
48:20 - Inadmissible Deductions (Section 58)
55:10 - Exam Oriented Questions & Conclusion

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