BLACK MONEY-1 |CA/CMA FINAL I SEP25 & JAN26 IJUNE/DEC 25 | DT I RAPID REVI I LEC 32 ICA SHIRISH VYAS

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 00:00 Act introduction and full name. 01:08 Scope: Foreign black money only. 02:56 2015 disclosure window explained. 05:02 Penalty: Three times tax amount. 06:41 Defining "UFI" and "UFA" terms. 08:01 Basis of charge: AO awareness. 10:20 International tax information sharing agreements. 11:33 Valuation principles for foreign assets. 14:10 Jewelry and bullion valuation rules. 16:10 Foreign registered valuer's reporting role. 17:17 FMV versus cost comparison logic. 19:51 Valuation date: April 1st priority. 23:44 Quoted shares valuation using averages. 27:11 Cost of acquisition for capital gains. 30:59 Unquoted equity shares valuation process. 34:09 Asset-side adjustments in balance sheets. 37:37 Liabilities ignored for equity valuation. 46:58 Per-share value calculation example. 54:58 Partnership firm interest valuation steps. 59:40 Dissolution ratio vs profit sharing. 1:05:11 RBI exchange rate conversion rules.