Cleared CA final group 1 in Jan 26 first attempt. On to group 2 now🏹🤍
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Manifest your dream and one day you'll be it. Dream of making your parents proud cuz the day is coming, and it's coming very soon🌟✨

Residential Status
[00:01] – Introduction to Non-Resident (NR) and NRI Taxation
[00:56] – Residential Status of Individuals (Basic and Additional Conditions)
[04:59] – Exceptions to Basic Conditions for Indian Citizens/PIO
[08:35] – Counting Stay for Crew Members of Foreign Bound Ships
[10:00] – Section 6(1A): Deemed Residency
[11:27] – Residential Status of HUF
[12:17] – Residential Status of Partnership Firms, AOP/BOI, Local Authorities
[12:46] – Residential Status of Companies (Indian & Foreign)
[14:18] – Place of Effective Management (POEM) Concept for Foreign Companies
[16:03] – Active Business Outside India (ABOI) Test for POEM
Foreign Company Transition & Scope of Income
[30:41] – Section 115JA: Transition Mechanism for Foreign Companies becoming Resident
[38:29] – Applicability of TDS Provisions on Foreign Companies
[41:46] – Scope of Total Income (Indian vs. Foreign Income)
[45:11] – Income Deemed to be Received in India
[46:26] – Section 9: Income Deemed to Accrue or Arise in India
Business Connection and Indirect Transfer
[46:40] – "Business Connection" Concept & Significant Economic Presence (SEP)
[55:20] – Exceptions where Business Connection does not apply
[59:03] – Indirect Transfer of Assets (Vodafone Case Amendment)
Taxation on Specific Incomes (Interest, Royalty, FTS)
[01:10:35] – Income from Services Rendered in India/Salaries by Govt.
[01:13:23] – Section 9(1)(v): Taxation of Interest Income
[01:20:47] – Section 115A: Special Tax Rates on Interest for NR/Foreign Companies
[01:23:34] – Section 10(4C): Exemption for Rupee Denominated Bonds (Masala Bonds)
[01:32:41] – Taxation of Royalty and Fees for Technical Services (FTS)
[01:39:20] – Section 115A vs. Section 44DA for Royalty and FTS (PE vs. No PE)
Special Tax Rates for NRs, FIIs, and Specified Funds
[01:45:27] – Section 115AB: Overseas Financial Organizations (Units of UTI/Mutual Funds)
[01:47:17] – Section 115AC: Investment in GDRs or FCCBs
[01:53:02] – Section 115AD: Taxation of Foreign Institutional Investors (FIIs)
[01:57:25] – Taxation of "Specified Funds" (AIF Category III in IFSC)
NRI Taxation (Chapter XII-A) & Miscellaneous
[02:06:50] – Section 115BBA: Taxation of NR Sports Persons, Sports Associations, and Entertainers
[02:11:39] – Section 285A: Reporting requirement for Indirect Transfer of Shares
[02:13:45] – Chapter XII-A: Special Provisions for Non-Resident Indians (NRIs)
[02:15:22] – Taxation on Forex Assets (Interest, Dividends, LTCG)
[02:22:27] – Section 115JG: Conversion of Indian Branch of Foreign Bank into Subsidiary
[02:23:35] – Safe Harbour Rules for Foreign Companies in Diamond Mining
[02:29:55] – Case Law: GoDaddy.com LLC (Taxability of Domain Registration Fees)

Nov 26-CA Harsh Grover ❤

Cleared my CA group 2 in November 2026 exams🎉

Finally the much awaited lecture has been uploaded by Tax Guru❤

Small correction at 2:05:12 the STCG rate is now 20% previously it was 15% now its amended

Thank you so much sir, No words to express, this video is worth moreee, and your classes, must say, best faculty, ur efforts and revision lectures, no words to express 😭😭😭🥹🥹🥹🥹

Thanks sir, bas aise hi apna aashirwad banaye rkhe

Thank you sir, bus kal pass ho jau

Thank you so much, Sir! This helped a lot!

Bestttttttttttt lecture on NR ❤

https://youtu.be/YV8NW9C95ew?si=gwz_vbsaKBvHViKE
Time stamp of that part : 33:15
Please refer this small part mistakenly skipped by sir in this video in respect of Section 115AD - Dividend income of Specified Fund - Taxable @ 10% additionally NO HEC and NO Surcharge attracted

1:20:00 tax rates 115A
1:30:09 summary ka summary
1:52:24 summary ka summary 2
1:53:30 115AD

Nov 26 - CA Kirtan G. Chotaliya

1:03:42  for my reference
1:30:10  summary of 115A (interest)

THANK YOU SIR, aapke guidance k andar cleared CA Finals in May 2026

The OG Tax Guru...Love you sir❤

own reference
7:52 - RNOR if second condition is satisfied
23:16 ABOI exception  24:51 3 yr average
26:52 If ABOI test is not fulfiled
32:23 Transition mechanism example - 115JH
44:20 Taxability of other Assessee
50:27 Business connection Sec 9(1)(i) - Secures orders for other person
53:25 Advt business connection - Explanation 3A
1:09:59 Capital gain only to the extent of asset holding
1:25:50 194LBA
1:38:34 - Computer software notification when sold as such further & already tds paid u/s 195
1:50:37 GDR issued as ESOP
1:58:00 Specified fund definition for Sec 115A
2:05:06 - Interlinking of Sec 115AD & exemption u/s 10(4D)
2:09:50 - Note for Sec 115A to 115BBA
2:24:03 - Safe harbour rule for raw uncut diamond sale
2:30:00 - GoDaddy case law

58:59 Indirect Transfer- Vodafone Case

27:42 -✓
1:30:25 revision of interest rate
25:12
37:05
45:09 - deemed to receive income
48:51
55:19 - no business connection
59:50 - explanation 5
1:13:36 -interest and royalty have same ( treatment)
2:05:01 - specified fund rates