Assessment of AOP/BOI | Income Tax Series AY 2025-26 | Lecture 34 | BBA MBA BCOM MCOM |
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Assessment of AOP/BOI | Income Tax Series AY 2025-26 | Lecture 34 | BBA MBA BCOM MCOM |
3 270 просмотров · 11 месяцев назад
Commerce by Dolmita
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3 270 просмотров · 11 месяцев назад
Assessment of AOP/BOI | Income Tax Series AY 2025-26 | Lecture 34 | BBA MBA BCOM MCOM |
Assessment of Association of Person and Body of Individual
Income tax Playlist- • Income tax Series (A.Y 2025-26)
Welcome to Lecture 34 of our Income Tax AY 2025-26 Series. In this lecture, we cover the Assessment of Association of Persons (AOP) and Body of Individuals (BOI) under the Income Tax Act, 1961.
In this session, you will learn:
✅ Meaning and concept of AOP (Association of Persons) and BOI (Body of Individuals)
✅ Tax provisions and rules for assessment of AOP/BOI
✅ Method of sharing income among members
✅ Tax rates applicable to AOP/BOI for AY 2025-26
✅ Practical examples for students and taxpayers
This lecture is highly beneficial for B.Com, BBA, CA, CS, CMA, MBA, and competitive exam students preparing for Income Tax Law & Practice.
👉 Watch the complete Income Tax AY 2025-26 playlist for systematic coverage.
📌 Subscribe for more lectures on Taxation, Accounting, and Commerce subjects.
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