Exit Tax (Sec 115TD) & Practical Questions | Charitable Trust Lec 4 | CA/CMA Final Nov/Dec 2026

Secure 8 to 10 marks in your CA/CMA Final Direct Tax exam with this final masterclass! 🚀 Welcome to Lecture 4, the concluding session of the Assessment of Charitable & Religious Trust. This is a must-watch for CA/CMA Final students appearing in Nov/Dec 2026, as we tackle the most advanced and highly tested provisions of the chapter. In this video, Prof. Amit Rajpurohit breaks down the complex mechanics of Exit Tax (Tax on Accreted Income under Section 115TD), cancellation of registration, and solves comprehensive practical questions from past exams and RTPs to ensure you are 100% exam-ready. 📌 Topics Covered in this Video: Section 115TD: Exit Tax / Tax on Accreted Income (Crucial for 8-mark questions). Calculation of Accreted Income and FMV of Assets. Consequences of Cancellation of Registration or conversion to a non-charitable form. Time limits for payment of Exit Tax and interest for non-payment. Comprehensive Practical Questions (ICAI Study Material & Past Papers). Final Chapter Summary & Exam Strategy. ⏳ Video Chapters (Timestamps for Easy Revision): Quick Recap of Lecture 3 (Sec 12AB Registration & Anonymous Donations) Introduction to Exit Tax / Tax on Accreted Income (Section 115TD) Triggering Events for Exit Tax (Cancellation, Merger, Non-transfer of assets) How to Calculate Accreted Income (FMV of Assets - Total Liabilities) Payment of Tax, Deadlines & Interest Implications (Sec 115TE & 115TF) Comprehensive Practical Question Solving (ICAI Mat / Past Exams) How to present Charitable Trust answers in exams for maximum marks 📚 Get the Notes / Join the Community: Telegram Channel: DIRECT TAX WITH AMIT RAJPUROHIT (ARP) https://t.me/Tax_GuruCool ✅ Subscribe to the channel for more CA/CMA Final Direct Tax revisions #CAFinal #CMAFinal #DirectTax #CharitableTrust #ExitTax #Section115TD #CAFinalNov2026 #CAFinalDT #CMAFinalDT #ProfARP #Taxation #AssessmentOfTrust #DirectTaxRevision CA Final DT, CMA Final DT, Assessment of Charitable Trust CA Final, Exit Tax Section 115TD, Tax on Accreted Income CA Final, Charitable Trust Direct Tax, CA Final Direct Tax Revision, CMA Final Direct Tax, CA Final Nov 2026, CMA Final Dec 2026, Prof Amit Rajpurohit, DT by Prof ARP, Section 115TD CA Final, Form 10B trust, Charitable trust practical questions DT, CA Final DT Assessment of Trust, DT 8 marks weightage, CA Final classes, Direct tax marathon CA final. Our Telegram Channel for Free Notes & Guidance: DIRECT TAX WITH AMIT RAJPUROHIT (ARP) https://t.me/Tax_GuruCool 🌐To Enroll for DT Lectures & Books, visit: https://www.taxgurucool.com/ 📱Download IOS Application For DT Live/Recorded Lectures, Books and Test: https://apps.apple.com/in/app/myinsti... ORG Code: wvfci 📱Download Android Application For DT Live/Recorded Lectures, Books and Test: https://play.google.com/store/apps/de... ORG Code: wvfci 📱Download Windows Application For DT Live/Recorded Lectures, Books and Test: https://cdn-cp-assets-public.classplu... YouTube Channel Link:    / @amitrajpurohitdt   To Follow Prof. Amit Rajpurohit for Latest Updates on Instagram: https://www.instagram.com/prof_arp?ig... To Follow Prof. Amit Rajpurohit on Facebook:   / amitrajpurohit86   Tax GURUCOOL, Prof Amit Rajpurohit, Direct Tax, DT, Income Tax, CA Inter DT, CA Final DT, CMA Inter Direct Tax, CMA Final Direct Tax, ICAI, ICMAI, DT Marathon, DT Revision, Direct Tax Amendments, CA Inter May 2026, CA Final Nov 2026, CMA June 2026, Vitamin DT, Protein DT, Analyzer DT