Capital Gains - 1 | CA/CMA INTER - DT | May/Sept 25 & Jan 26 & June/Dec 25 | Rapid Revision | Lec 1

This playlist has videos of all REVISION VIDEOS of CA / CMA FINAL Direct Tax Subject. This playlist is valid for the following attempts of CA FINAL- MAY / SEP 25 JAN 26 CMA Final - JUN / DEC 25 Get your Lectures or Books here: https://cashirishvyas.com/ Connect with me here: Linkedin:   / ca-shirishvyas   Instagram:   / shirishh_vy.  . Telegram (CA Foundation): https://t.me/CAFoundationCAShirishVyas Telegram (CA Inter): https://t.me/CASHIRISHVYAS_CAINTERDT_... Telegram (CA Final): https://t.me/DTwithCAShirishVyas For enquires call on - 9930433999 / 9930422999 / 85915 15899 / 85910 89800 PROCESS TO ACCESS AND VIEW THE IPAD NOTES Link for downloading app (Android users): https://play.google.com/store/apps/de... Link for iPhone users: (org code - aevpz) https://apps.apple.com/in/app/classpl... ➡️After downloading the App, go to Batches option seen at the bottom of the screen. ➡️Now click on the Plus sign (+) seen on the right bottom of the screen, enter Batch Code- icdn2cu32y and click OK. ➡️Once you have done this process, we will receive a notification to add you in the batch. ➡️Once you are added in the batch by our team, you will find different options at the top of the screen like overview, attendance, students etc. In this, you will find option STUDY MATERIAL ; Click on this for VIEWING the NOTES. ✨Notes can be viewed only on mobile app. ✨It is highly recommended that each and every student should write these notes. This will be of great help during the day before exam. Drive link to access important questions pdf- https://drive.google.com/drive/folder... 00:00 Introduction 01:58 Part 1 Basic Conditions and Computations 02:05 Note 1 Defn of Capital Assets 08:54 Note 2 Defn. of Transfer 11:37 Note 3 Types of Capital Gains 22:35 Indexed cost of Acquisition 24:12 Index cost of Improvement 28:16 Note 6 Purchase Before 1/4/2001 35:24 Part 2 Section wise 35:34 sec.45(1) Basis of charges 38:18 sec.45(1A) Destruction of CA 44:37 sec.45(2) Conversion of CA into SIT 1:00:53 sec49(9) Conversion of SIT into CA 1:09:28 sec.45(5) Compulsory Acquisition 1:31:09 sec.45(5A) Joint Development Agreement 1:43:56 sec.47 Exempt Transfer 2:03:25 sec49(1) CG After Exempt transfer 2:04:09 Example 2:29:10 sec.49(2AA) ESOPS 2:33:44 sec.50B Slump Sale 2:58:46 sec.50C FVOC (immovable property) 3:20:28 sec.51 Forfeiture of Advance