CA/CMA Inter - May/Nov-24 Revisions l Residential Status & Scope of Total Income l CA BB l Part - 2

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00:16 basics
00:48 residential status of individual
12:01 deemed resident
14:18 residential status of HUF
15:40 residential status of firm/AOP/BOI/AJP/LA
16:18 residential status of company
17:05 scope of total income
19:02 Taxability of income for individual, huf & other assessee
22:27 income deemed to be received in India
23:38 income deemed to be accrue/arise in India
25:09 incomes not to be treated as business connection
27:33 some other incomes to be treated as deemed to be accrued in india
29:48 complicated transaction wale concepts (interest, royalty & FTS)

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10:40

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