The sessions are very productive and really helpful for revising the concepts. Thank you so much sir.💫

I was roaming on YT to revise for MTP and here it is...
Effective revision in such a short time.
Thank u sir...

It was great learning of Business Trust, Investment fund, Securitisation and MAT
BB sir the best

Very productive session sir. Thanks for these crisp revision series!

00:00 Introduction
03:00 CHAPTER 1 – BUSINESS TRUST (REIT & InvIT)
05:33 Interest Income from SPV – Taxability & TDS
08:20 Dividend Income from SPV – Taxability & TDS
11:38 Rental Income of REIT
13:54 Other Income of Business Trust – Capital Gains & MMR
15:43 Same Nature and Same Proportion
21:26 Compiler Question 5 – Business Trust
24:43 RTP May 2026 – Business Trust Question

26:41 CHAPTER 2 – INVESTMENT FUND
27:59 Taxability at Fund Level vs Unit Holder Level
29:39 Tax Rates and TDS
30:28 Same Nature and Same Proportion
31:04 Undistributed Income – Taxability
32:23 Loss Set-off, Carry Forward & 12-Month Condition
36:01 Compiler Practical Question – Funds L, M and N
40:47 Investment Fund – Recap

41:46 CHAPTER 3 – SECURITISATION TRUST
42:31 Difference Between Investment Fund and Securitization Trust
43:01 Losses, Holding Period & TDS

43:35 CHAPTER 4 – MINIMUM ALTERNATE TAX (MAT)
46:30 MAT Applicability, Rates & Exceptions
48:18 MAT Provisions for Foreign Companies
49:35 Computation of Book Profit
50:44 IPLDD Mnemonic – Additions to Book Profit
53:21 Transfers to and Withdrawals from Reserves
54:40 Exempt Income, Related Expenses & MAT Adjustments
55:34 Deferred Tax and AOP Income
56:16 Royalty Income under Section 115BBF
56:46 MAT Exception for Specified Foreign Company Income
57:45 Depreciation Adjustment
58:46 Revaluation Reserve Adjustments
59:56 Brought-Forward Losses & Unabsorbed Depreciation
1:00:50 IBC-Related MAT Adjustments
1:01:47 Ind AS Adjustments and OCI
1:04:41 First-Time Adoption of Ind AS – Transition Amount
1:06:18 Cumulative Translation Differences
1:07:00 Compiler Question 7 – Zenith Formulations Ltd.
1:13:33 MAT Credit – Carry Forward & Utilisation
1:13:59 Compiler Question 8 – Ganga Ltd.
1:19:49 Compiler Question 9 – Alpha and Beta Tyres Ltd.
1:23:28 Final MAT Recap & Closing

This session was definitely productive sir, thank you for carrying these sessions of old law with you for us students while parallely working on teaching the new law.. thanks once again sir. Looking forward for more sessions

Very productive session, now able to do the adjustments of MAT easily, there were so many doubts related to it, but now have understood, Thank you so much sir for this effective session, waiting for others sessions

Super revision in a short time... Thank you so much 🙏

thank you sir for the confidance booster revision . I think that im forgot all the provisions but while revison all the rates recallingso very thanks sir for this revision .

And please sir also revise International taxation notes and questions also.❤

UNBEATABLE BB SIR❤ IN DT...

Bb sir :-Aamar hai hum 😊

Thank u, sir for these sessions
Eagerly waiting for the next one 🙏🙏

Thank you Sir looking forward to more practice sessions

Thank u for session sir and yes plz include nr taxation super questions 🙏

Sir these lectures are really really helpful

Yes sir sessions are productive ❤

Very Beneficial session sir, thank you

Thank you so much 🙏

Thank you very much sir

CA Himanshu Gupta(Nov26) 🎉😊

Thank you Sir, these sessions are very helpful in revision with questions. Please also consider the appeals assessment type topics in these revisions.

Thank you 🙏