Taxation of Discretionary Trust | Sec 307, 304(4) & 308 | CA Final May 2027 | Direct Tax

📚 *CA Final May 2027 | Direct Tax | Income-tax Act, 2025* Confused about the **Taxation of Discretionary Trust**? Let's make it simple! 💗 Welcome back to Yashika’s CAverse, where we make taxation a little less taxing and much more interesting! ✨ In this video, we cover the important provisions relating to the taxation of discretionary trusts in a simple, exam-oriented and revision-friendly manner. 📌 *Topics Covered:* Section 307 – Charge of Tax Where Share of Beneficiaries Is Unknown Section 304(4) – Proportion of Trust Income Chargeable Section 308 – Charge of Tax in Case of Oral Trust 🎯 *Why watch this video?* ✅ Simple explanations of important provisions ✅ Concept-based learning for better understanding ✅ Useful for CA Final May 2027 preparation ✅ Quick revision of important Direct Tax concepts Whether you're studying these provisions for the first time or revising them before your exams, this video will help you strengthen your conceptual clarity. 💖 Subscribe to *Yashika’s CAverse* for regular CA Final Direct Tax revision videos. 📌 Learn • Revise • Rise If this video helps you, don't forget to LIKE, SHARE and SUBSCRIBE! \#CAFinal #CAFinalMay2027 #DirectTax #IncomeTaxAct2025 #DiscretionaryTrust #TaxationOfTrust #CAFinalRevision #YashikasCAverse