54. Return of Income & Assessment Procedure | Unit-4 | Income Tax Law and Practice

✅✅✅✅✅𝗨𝗗𝗗𝗘𝗦𝗛𝗬𝗔 𝗖𝗢𝗠𝗠𝗘𝗥𝗖𝗘 𝗔𝗖𝗔𝗗𝗘𝗠𝗬 1) 𝐃𝐨𝐰𝐧𝐥𝐨𝐚𝐝 𝐎𝐮𝐫 𝐌𝐨𝐛𝐢𝐥𝐞 𝐀𝐩𝐩 :- https://play.google.com/store/apps/de... 2) 𝐔𝐃𝐃𝐄𝐒𝐇𝐘𝐀 :- 7205156733 (Raman Sir, Only WhatsApp) 3) 𝐄𝐦𝐚𝐢𝐥:- uddeshya.bargarh@gmail.com 4) 𝐖𝐇𝐀𝐓𝐒𝐀𝐏𝐏 𝐓𝐎 𝐉𝐎𝐈𝐍 𝐁𝐂𝐎𝐌 𝐒𝐓𝐔𝐃𝐄𝐍𝐓 𝐆𝐑𝐎𝐔𝐏:- https://wa.me/qr/RYRNC7V45B5QB1 (7205156733) 5) 𝐓𝐄𝐋𝐄𝐆𝐑𝐀𝐌 𝐁.𝐂𝐎𝐌 𝐆𝐫𝐨𝐮𝐩:- https://t.me/UCA_bcom_classes 6) 𝐅𝐀𝐂𝐄𝐁𝐎𝐎𝐊:-   / uddeshya-commerce-academy-323289851434577   7) 𝐈𝐍𝐒𝐓𝐀𝐆𝐑𝐀𝐌 𝐌𝐚𝐢𝐧 𝐨𝐟𝐟𝐢𝐜𝐢𝐚𝐥 𝐜𝐡𝐚𝐧𝐧𝐞𝐥:- https://instagram.com/ucabargarh?igsh... 🎯 Return of Income & Assessment Procedure | Income Tax Law and Practice 📌 In this video, you’ll learn: ✅ What is a Return of Income and who is required to file it ✅ Different types of Income Tax Returns (ITRs) ✅ Due dates, belated & revised returns, and penalties ✅ Types of assessments: Self, Summary, Scrutiny & Best Judgment 🔔 If this video helped you: 👍 Like the video 💬 Drop your doubts in the comments 📢 Share it with your friends and classmates ✅ Subscribe for more clear and practical tax law tutorials! TIMESTAMPS: 0:00-0:13 - INTRODUCTION 0:14-7:33 - RETURN OF INCOME AND ASSESSMENT PROCEDURE 7:34-9:06 - INTRODUCTION TO RETURN OF INCOME 9:07-16:24 - FILLING OF RETURNS 16:25-18:42 - INTEREST CHARGEABLE [SECTION 234A] 18:43-20:19 - FEE FOR DELAY IN FILLING RETURN OF INCOME. [INSERTION OF SECTION 234F] 20:20-21:01 - RETURN OF LOSS [SECTION 139 (3)] 21:02-24:46 - BELATED RETURN [SECTION 139 (4)] 24:47-25:24 - CONSEQUENCES OF FILLING A BELATED RETURN 25:25-26:20 - REVISED RETURN [SECTION 139(5)] [AS AMENDED BY THE FINANCE ACT 2021, W.E.F. A.Y. 2021-22] 26:21-27:14 - IMPORTANT POINTS 27:15-32:07 - UPDATED TAX RETURN [SECTION 139(8A)] 32:08-32:12 - CONCLUSION