1. To the point
2. No bakwas
3. Total Concept clarity      
4. The best

0:19 - Charging Section (Section 45)
0:50 - Capital Asset
4:55 - Types of Capital Asset
8:19 - Transfer
11:21 - Transactions Not Regarded as Transfer (Section 47)
19:49 - Period of Holding
23:43 - Calculation of Capital Gains (Section 48)
29:00 - Full Value of Consideration/Sale Consideration
36:12 - Transfer Expenses
37:16 - Cost of Acquisition (COA)
52:15 - Cost of Improvement
54:51 - Capital Gains in Special Cases
          ▪55:12 - Capital asset Destroyed and Amount/Other Asset Received from Insurance Company [Section 45(1A)]
          ▪58:27 - Capital Asset Converted into Stock In Trade (Section 45(2))
          ▪1:02:07 - Capital Asset Introduced to Firm/AOP/BOI by Partner/Member as Capital Contribution (Section 45(3))
          ▪1:02:49 - Compulsory Acquisition of Capital Asset (Section 45(5))
          ▪1:08:10 - Capital Gain In case Of Joint Development Agreement (Section 45(5A))
          ▪1:10:58 - Capital Asset Distributed On Liquidation of Company (Section 46)
          ▪1:14:37 - Buyback Of Shares (Section 46A) (IMPORTANT)
          ▪1:18:36 - Capital Gain in case of Market Linked Debenture, Specified Mutual Fund Units And Unlisted Bonds/Debentures (Section 50AA) (IMPORTANT)
          ▪1:21:26 - ULIP Receipt On Maturity (Section 45(1B))
          ▪1:42:04 - Slump Sale (Section 50B) (IMPORTANT)
          ▪1:52:00 - Distribution On Dissolution/Reconstitution Of Specified Entity (Firm/AOP/BOI) To Specified Person (Partner/Member) (Section 9B And 45(4))
2:14:33 - Advance Money Forfeited (Section 51)
2:19:03 - Exemption from Capital Gains
             ▪2:20:37 - Section 54
             ▪2:25:17 - Section 54B
             ▪2:26:30 - Section 54D
             ▪2:27:18 - Section 54EC
             ▪2:30:00 - Section 54F
             ▪2:33:47 - Section 54G & 54GA
2:37:34 - Tax Rates on Capital Gain

Questions
2:59:19 - Question 18
2:59:48 - Question 19
3:02:33 - Question 22
3:05:02 - Question 24
3:05:40 - Question 29
3:06:13 - Question 30
3:06:58 - Question 31
3:10:00 - Question 32
3:11:08 - Question 34

Maine CMA final ke liye Jo ek DT ke teacher hai jinki 14000 ki classes aati Hai unka Exam oriented batch liya
Classes kafi hi jyada Badi Thi aur mujhe unhen complete karne mein kafi jyada time lag Gaya
Aur jab Main revision bhi aaya Abhi tum mujhe kuchh samajh nahin a raha tha notes kafi jyada detail the charts arrows tables kuchh bhi nahin tha module ki language thi jyadatar.. mujhse revise hi nahin ho raha tha

Yahi Maine Atul sir ki revision videos capital gain ki Dekhi aur 10 minut hi dekhte hue Maine yah soch Liya ki Main material shift kar dunga aur Maine vahin per hi capital gain ki revision videos Dekhi pura capital gain acche se samajh a Gaya aur maine concept book order kar li
Aur socha ki yaar Atul sar se hi pura revision kar lunga.

Atul sar ke notes to best hai unke notes itne shandar Hain ki jab Main pahle capital gain ka revision dekh raha tha Puri classes karne ke bad tab bhi mujhe Issue  a raha tha notes mein
Lekin Atul sar ke notes dekhte hi Aisa Laga ki yah to main apne aap hi padhakar samajh sakta hun.. kafi shandar aur crisp 🎉🎉

Han vah dusre faculty jo hai t practical life ke liye jinhe dt ki practice etc karni h agar leni hai to unse Le sakte hain lekin exam purpose ke liye Jahan hamare pass 8 subject hai vah bahut Issue aata Hai ..

It’s my very first experience with Atul Agarwal Sir for DT and honestly I’m really impressed! This was my last pending topic in Direct Tax and I had a clear goal to finish it within 3 to 4 hours with proper notes and complete clarity.

Thanks to Sir’s crisp and to the point teaching style I was actually able to achieve that smoothly and with full satisfaction. No unnecessary fluff just pure concept clarity and exam oriented approach.

Highly recommended for anyone who wants quick revision with strong understanding! 🔥

The way AIR1CAREER INSTITUTE teachers teach is so amazing and different. No timepass, and full conceptual clarity in such a summarized way. The whole CA fraternity is so grateful to u. Wishing you and ur institute all the happiness and success in the world 🙏🙏🙏

Sir I know that I have no right to tell you what you must do. But just humbly requesting to upload all lectures ASAP, kyunki hum jaise students, jo lectures afford nahi kar sakte, aapke free Revision lectures ke bharose hi prep. karte hain. Aapke CN+QB+Revision Lectures hi hamara sahaara hain. Isliye Sir please jaldi-jaldi upload kardo, for all subjects, taaki May 26 tak hamari prep ho jaaye. I know ki aap hamare liye already bahut mehnat kar rahe hain, aur meri koi aukaad nahi aapko aadesh dene ki. But it's just a reminder that we can only rely on you with full faith.

will score AIR10 IN NOV 2026 EXAMS❤ THANKYOU SIR

cleared group 2 CA final exams in May 2025 but still hearing to the lectures to keep myself updated hats off

The Best teacher of the World (for any Financial subject).
GOD of DTL.
*Definition of perfection*.
🙏 🙏

Even other Popular teacher among people refer his revision videos ❤

Sir please  jaldi jaldi  dt idt revision lecture.  Upload kr do

Happiest Birthday Atul Sir ✨

Liquidation cases (23:37)
1:11:01 Liquidation cg & ifos - deemed dividend
1:15:33 - 46(A) amended - buyback
ULIP- 1:25:00
1:57:13 - 9B - RECONSTITION OF FIRM
2:54:00 INDEXATION DISCUSSION
Compulsory Acquisition of Capital Asset (1:02:49-1:06:12)
Treatment of interest on enhanced compensation (1:06:14-1:06:29)
Exemption under Section 10(37) (1:06:34-1:08:08)
Compulsory acquisition of urban agricultural land (1:07:00)
Joint Development Agreement (Section 45A) (1:08:10-1:10:37)
Taxability and calculation of sale consideration (1:08:50)
Buyback of Shares (Section 50A) (1:17:58-1:18:35)
Market Linked Debentures (Section 50AA) (1:18:36-1:18:42)
Unit Linked Insurance Plan (ULIP) and Life Insurance Policy (LIP) (1:22:24-1:40:43)
Taxability of maturity amount (1:22:30-1:22:57)
ULIP - insurance and investment (1:22:58-1:23:11)
Keyman Insurance Policy (1:27:12-1:27:39)
Annual Premium Limits (1:27:49-1:31:08)
Additional Limit for Normal Life Insurance Policy (1:31:10-1:32:38)
Example of Multiple ULIPs (1:35:11-1:40:17)
Slump Sale (Section 50B) (1:40:46-1:41:06)
Net worth calculation (1:48:20-1:54:35)
Dissolution or Reconstruction of Firm (Section 9B & 45(4)) (1:54:36-1:55:27)
Accounting Gain (1:59:33-2:01:06)
Example of Dissolution (2:05:50-2:09:28)
Withdrawal of Exemption (2:28:44-2:29:54)
Short-Term Capital Gain (STCG) on specified assets (2:39:00-2:39:46)
Long-Term Capital Gain (LTCG) on specified assets (Section 112A) (2:39:50-2:45:28)
Benefit of Slab Rate (2:58:29-2:58:32)
Question Bank & Technical Points

Slump Sale - Patent Depreciation (2:59:19-2:59:46)
Slump Sale - License & Franchise Depreciation (2:59:49-3:01:30)

These 2 bros r Rohit- virat of ca fraternity ♥️

jitni milti hai sab kripa hai , thank you sir ji

Jaisa suna tha vaisa he, dur se aapko charan sparsh gurudev ❤

Claimed all positive vibes and energy from this video atul bhaiya

Thank you sir for your videos..passed in May24 by watching your subject videos and now watching as CA to revise concepts and stay updated..❤😊

Loving the revision videos ❤
Humble request to upload all revisionary videos soon. Would help alot 😇

Capital Gains - Introduction & Basic Concepts

Items not considered Capital Assets (1:06-1:50)
Stock in trade (1:11)
Personal movable property (1:26)
Exceptions to personal movable property (1:51)
Period of Holding (22:28)
Assets acquired through transactions not considered transfer (22:49)
Destroyed capital assets (22:54)
Conversion of capital asset into stock in trade (23:09)
Compulsory acquisition of capital asset (23:29)
Liquidation cases (23:37)
Calculation of Capital Gains

Short-Term Capital Gain (STCG) (23:43-24:00)
Long-Term Capital Gain (LTCG) (24:00-24:17)
Special Cases & Sections

Compulsory Acquisition of Capital Asset (1:02:49-1:06:12)
Treatment of interest on enhanced compensation (1:06:14-1:06:29)
Exemption under Section 10(37) (1:06:34-1:08:08)
Compulsory acquisition of urban agricultural land (1:07:00)
Joint Development Agreement (Section 45A) (1:08:10-1:10:37)
Taxability and calculation of sale consideration (1:08:50)
Buyback of Shares (Section 50A) (1:17:58-1:18:35)
Market Linked Debentures (Section 50AA) (1:18:36-1:18:42)
Unit Linked Insurance Plan (ULIP) and Life Insurance Policy (LIP) (1:22:24-1:40:43)
Taxability of maturity amount (1:22:30-1:22:57)
ULIP - insurance and investment (1:22:58-1:23:11)
Keyman Insurance Policy (1:27:12-1:27:39)
Annual Premium Limits (1:27:49-1:31:08)
Additional Limit for Normal Life Insurance Policy (1:31:10-1:32:38)
Example of Multiple ULIPs (1:35:11-1:40:17)
Slump Sale (Section 50B) (1:40:46-1:41:06)
Net worth calculation (1:48:20-1:54:35)
Dissolution or Reconstruction of Firm (Section 9B & 45(4)) (1:54:36-1:55:27)
Accounting Gain (1:59:33-2:01:06)
Example of Dissolution (2:05:50-2:09:28)
Withdrawal of Exemption (2:28:44-2:29:54)
Short-Term Capital Gain (STCG) on specified assets (2:39:00-2:39:46)
Long-Term Capital Gain (LTCG) on specified assets (Section 112A) (2:39:50-2:45:28)
Benefit of Slab Rate (2:58:29-2:58:32)
Question Bank & Technical Points

Slump Sale - Patent Depreciation (2:59:19-2:59:46)
Slump Sale - License & Franchise Depreciation (2:59:49-3:01:30)