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Lesson List
Welcome Toolkit
0/1
Introduction to GST
0/1
Charge of GST
0/1
RCM in GST
0/1
Exempt Supply in GST
0/1
Time of Supply in GST
0/1
Value of Supply in GST
0/1
Types of Supply in GST
0/1
Input Tax Credit in GST
0/1
Interest on GST
0/1
Assessment & Audit in GST
0/1
Search and Seizure in GST
0/1
Demand & Recovery in GST
0/1
Appeal & Revision in GST
0/1
Advance Ruling AAR in GST
0/1
Overview of GST Portal
0/1
Practical session on ITC Reconciliation
0/1
Practical session on GSTR 3B (Regular)
0/1
Practical session on GSTR 3B (QRMP)
0/1
Practical Session in GSTR 1 & 3B Filing
0/1
Practical session on GST Computation
0/1
Practical Session on GSTR 4
0/1
Practical session on GSTR 9
0/1
Practical session on GSTR 9C
0/1
Practical session on GSTR 10
0/1
Introduction to Income Tax Act
0/1
Income under the head Other Source
0/2
Set Off or Carry Forward of Losses
0/1
Deductions
0/1
Interest on Income Tax
0/1
Income Tax Computation
0/1
ITR 5 Filing
0/1
Balance sheet and Acc Finalization
0/1
Vodafone Case Law
0/1
Intro to TDS & TCS
0/1
Sec 194C TDS on Contract
0/1
Sec 194D & 194H TDS on Comm.
0/1
Sec 194I TDS on Rent
0/1
Sec 194J TDS on Professional Services
0/1
194Q TDS on Purchase of goods
0/1
Sec 194S TDS on cryoto transaction
0/1
TDS Return Salary
0/1
TDS Return other than Salary
0/1
Lesson: Taxability on Crypto Currency & NFT as per Budget 2022
About Lesson

Virtual digital assets have gained tremendous popularity in recent times and the volumes of trading in such digital assets has increased substantially. Further, a market is emerging where payment for the transfer of a virtual digital asset can be made through another such asset. Accordingly a new scheme to provide for taxation of such virtual digital assets has been proposed in the Bill. The proposed section 115BBH seeks to provide that where the total income of an assessee includes any income from transfer of any virtual digital asset, the income tax payable shall be the aggregate of the amount of income-tax calculated on income of transfer of any virtual digital asset at the rate of 30% and the amount of income-tax with which the assessee would have been chargeable had the total income of the assessee been reduced by the aggregate of the income from transfer of virtual digital asset.

Exercise Files
Taxability on VDA.pdf
Size: 12.68 MB
Lesson List
Welcome Toolkit
0/1
Introduction to GST
0/1
Charge of GST
0/1
RCM in GST
0/1
Exempt Supply in GST
0/1
Time of Supply in GST
0/1
Value of Supply in GST
0/1
Types of Supply in GST
0/1
Input Tax Credit in GST
0/1
Interest on GST
0/1
Assessment & Audit in GST
0/1
Search and Seizure in GST
0/1
Demand & Recovery in GST
0/1
Appeal & Revision in GST
0/1
Advance Ruling AAR in GST
0/1
Overview of GST Portal
0/1
Practical session on ITC Reconciliation
0/1
Practical session on GSTR 3B (Regular)
0/1
Practical session on GSTR 3B (QRMP)
0/1
Practical Session in GSTR 1 & 3B Filing
0/1
Practical session on GST Computation
0/1
Practical Session on GSTR 4
0/1
Practical session on GSTR 9
0/1
Practical session on GSTR 9C
0/1
Practical session on GSTR 10
0/1
Introduction to Income Tax Act
0/1
Income under the head Other Source
0/2
Set Off or Carry Forward of Losses
0/1
Deductions
0/1
Interest on Income Tax
0/1
Income Tax Computation
0/1
ITR 5 Filing
0/1
Balance sheet and Acc Finalization
0/1
Vodafone Case Law
0/1
Intro to TDS & TCS
0/1
Sec 194C TDS on Contract
0/1
Sec 194D & 194H TDS on Comm.
0/1
Sec 194I TDS on Rent
0/1
Sec 194J TDS on Professional Services
0/1
194Q TDS on Purchase of goods
0/1
Sec 194S TDS on cryoto transaction
0/1
TDS Return Salary
0/1
TDS Return other than Salary
0/1
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