Gift - Divyastra & MCQs
Gift - Divyastra & MCQs
ICAI
CA Inter
gift
Divyastra & MCQs
CA KISHAN KUMAR
CA Rankholder, ex PwC, Chief Minister Awarded)
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CA Kishan Kumar Gift Income Tax Divyastra – May/Nov 2023
C HAPTER 10
T AXABILITY OF G IFT
1 . ICA I S T U D Y M A T E R I A L Q U E S T I O N S
Concept Problem 1
Mr. A, a dealer in shares, received the following without consideration during the P.Y. 2022-23 from his friend Mr.
B,
1. Cash gift of INR 75,000 on his anniversary, 15th April, 2022.
2. Bullion, the fair market value of which was INR 60,000, on his birthday, 19th June, 2022.
3. A plot of land at Faridabad on 1st July, 2022, the stamp value of which is INR 5 lakh on that date. Mr. B had
purchased the land in April, 2009.
Mr. A purchased from his friend Mr. C, who is also a dealer in shares, 1000 shares of X Ltd. @ INR 400 each on
19th June, 2022, the fair market value of which was INR 600 each on that date. Mr. A sold these shares in the
course of his business on 23rd June, 2022.
Further, on 1st November, 2022, Mr. A took possession of property (building) booked by him two years back at INR
20 lakh. Stamp duty value of the property as on 1st November, 2022 was INR 32 lakh and on the date of booking
was INR 23 lakh. He had paid INR 1 lakh by account payee cheque as down payment on the date of booking.
On 1st March, 2023, he sold the plot of land at Faridabad for INR 7 lakh.
Compute the income of Mr. A chargeable under the head Other Sources and “Capital Gains” for A.Y. 2023-24.
Solution
S. No Particulars Amount
1. Cash gift is taxable under section 56(2)(x), since it exceeds INR 50,000 75,000
2. Since bullion is included in the definition of property, therefore, when bullion is received 60,000
without consideration, the same is taxable, since the aggregate fair market value exceeds
INR 50,000
3. Stamp value of plot of land at Faridabad, received without consideration, is taxable 5,00,000
under section 56(2)(x)
4. Difference of INR 2 lakh in the value of shares of X Ltd. purchased from Mr. C, a dealer Nil
in shares, is not taxable as it represents the stock-in-trade of Mr. A. Since Mr. A is a
dealer in shares and it has been mentioned that the shares were subsequently sold in the
course of his business, such shares represent the stock-in-trade of Mr. A.
5. Difference between the stamp duty value of INR 23 lakh on the date of booking and the 3,00,000
actual consideration of INR 20 lakh paid is taxable under section 56(2)(x) as difference
between SDV and consideration exceeds higher of 50,000 and 10% of consideration.
Income from Other Sources 9,35,000
Particulars Amount
Sale Consideration 7,00,000
This Question Bank is meant for May/Nov 2023 exams and must be read with our Lectures (Regular or Fast Track)
as many additional concepts are covered in class. We do lots of written practice in class & Kishan Sir personally
evaluates grand Mock Test. Must cover Income Tax Chalisa Handwritten Notes as well. 10.1 | Page
CA Kishan Kumar Gift Income Tax Divyastra – May/Nov 2023
Less: Cost of acquisition [deemed to be the stamp value charged to tax under section 56(2)(x) as 5,00,000
per section 49(4)]
Short-term capital gains 2,00,000
Note – The resultant capital gains will be short-term capital gains since for calculating the period of holding, the
period of holding of previous owner is not to be considered.
Concept Problem 2
Discuss the taxability or otherwise of the following in the hands of recipient u/s 56(2)(x) Income-tax Act, 1961:
i) Akhil HUF received INR 75,000 in cash from niece of Mr. Akhil (i.e., daughter of Mr. Akhil’s sister). Mr. Akhil
is the Karta of the HUF.
ii) Nishita, a member of her father's HUF, transferred a house property to the HUF without consideration. The
stamp duty value of the house property is INR 9,00,000.
iii) Mr. Akshat received 100 shares of A Ltd. From his friend as a gift on occasion of his 25th marriage anniversary.
The FMV on that date was INR 100 per share. He also received jewellery worth INR 45,000 (FMV) from his
nephew on the same day.
iv) Kishan HUF gifted a car to son of Karta for achieving good marks in XII board examination. The fair market
value of the car is INR 5,25,000.
Solution
Concept Problem 3
Mr. Hari, a property dealer, sold a building in the course of his business to his friend Rajesh, who is a dealer in
automobile spare parts, for INR 90 lakh on 1.1.2023, when the stamp duty value was INR 150 lakh. The agreement
was, however, entered into on 1.9.2022 when the stamp duty value was INR 140 lakh. Mr. Hari had received a
down payment of INR 15 lakh by a crossed cheque from Rajesh on the date of agreement.
Discuss the tax implications in the hands of Hari and Rajesh, assuming that Mr. Hari has purchased the building
for INR 75 lakh on 12th July, 2021.
Would your answer be different if Hari was a share broker instead of a property dealer?
Solution
In the hands of the seller, Mr. Hari In the hands of the buyer, Mr. Rajesh
In the hands of Hari, the provisions of section 43CA Since Mr. Rajesh is a dealer in automobile spare
This Question Bank is meant for May/Nov 2023 exams and must be read with our Lectures (Regular or Fast Track)
as many additional concepts are covered in class. We do lots of written practice in class & Kishan Sir personally
evaluates grand Mock Test. Must cover Income Tax Chalisa Handwritten Notes as well. 10.2 | Page
CA Kishan Kumar Gift Income Tax Divyastra – May/Nov 2023
In the hands of the seller, Mr. Hari In the hands of the buyer, Mr. Rajesh
would be attracted, since the building represents his parts, the building purchased would be a capital asset
stock-in- trade and he has transferred the same for a in his hands. The provisions of section 56(2)(x)
consideration less than the stamp duty value; and the would be attracted in the hands of Mr. Rajesh who
stamp duty value exceeds 110% of consideration. has received immovable property, being a capital
Under section 43CA, the option to adopt the stamp duty asset, for inadequate consideration and the difference
value on the date of agreement can be exercised only if between the consideration and stamp duty value
whole or part of the consideration has been received on exceeds INR 9,00,000, being the higher of INR
or before the date of agreement by way of account payee 50,000 and 10% of consideration.
cheque or draft or by use of ECS through a bank Therefore, INR 60 lakh, being the difference
account or through such other prescribed electronic between the stamp duty value of the property on the
mode on or before the date of agreement. In this case, date of registration (i.e., INR 150 lakh) and the actual
since the down payment of INR 15 lakh is received on consideration (i.e., INR 90 lakh) would be taxable
the date of agreement by crossed cheque and not under section 56(2)(x) in the hands of Mr. Rajesh,
account payee cheque, the option cannot be exercised. since the payment on the date of agreement is made
Therefore, INR 75 lakh, being the difference between by crossed cheque and not account payee cheque/
the stamp duty value on the date of transfer i.e., draft or ECS or through such other prescribed
INR 150 lakh, and the purchase price i.e., INR 75 lakh, electronic mode such as credit card, debit card, net
would be chargeable as business income in the hands banking, IMPS (Immediate payment Service), UPI
of Mr. Hari, since stamp duty value exceeds 110% of (Unified Payment Interface), RTGS (Real Time Gross
the consideration Settlement), NEFT (National Electronic Funds
Transfer), and BHIM (Bharat Interface for Money)
Aadhar Pay.
In the hands of the seller, Mr. Hari In the hands of the buyer, Mr. Rajesh
In case Mr. Hari is a stock broker and not a property There would be no difference in the taxability in the
dealer, the building would represent his capital asset and hands of Mr. Rajesh, whether Mr. Hari is a property
not stock- in-trade. In such a case, the provisions of dealer or a stock broker.
section 50C would be attracted in the hands of Mr. Hari, Therefore, the provisions of section 56(2)(x) would
since building is transferred for a consideration less than be attracted in the hands of Mr. Rajesh who has
the stamp duty value; and the stamp duty value exceeds received immovable property, being a capital asset,
110% of consideration. for inadequate consideration and the difference
Thus, INR 75 lakh, being the difference between between the consideration and stamp duty value
the stamp duty value on the date of registration exceeds INR 9,00,000, being the higher of INR
(i.e., INR 150 lakh) and the purchase price (i.e., 50,000 and 10% of consideration.
INR 75 lakh) would be chargeable as short-term Therefore, INR 60 lakh, being the difference
capital gains. between the stamp duty value of the property on the
It may be noted that under section 50C, the option to date of registration (i.e., INR 150 lakh) and the
adopt the stamp duty value on the date of agreement actual consideration (i.e., INR 90 lakh) would be
can be exercised only if whole or part of the taxable under section 56(2)(x) in the hands of Mr.
consideration has been received on or before the date of Rajesh, since the payment on the date of agreement
agreement by way of account payee cheque or draft or by is made by crossed cheque and not account payee
use of ECS through a bank account or through such cheque/draft or ECS or through such other
other prescribed electronic mode such as credit card, prescribed electronic mode such as credit card, debit
debit card, net banking, IMPS (Immediate payment card, net banking, IMPS (Immediate payment
Service), UPI (Unified Payment Interface), RTGS (Real Service), UPI (Unified Payment Interface), RTGS
Time Gross Settlement), NEFT (National Electronic (Real Time Gross Settlement), NEFT (National
Funds Transfer), and BHIM (Bharat Interface for Electronic Funds Transfer), and BHIM (Bharat
Money) Aadhar Pay on or before the date of agreement. Interface for Money) Aadhar Pay..
In this case, since the down payment of INR 15 lakhs has
been received on the date of agreement by crossed
cheque and not account payee cheque, the option cannot
This Question Bank is meant for May/Nov 2023 exams and must be read with our Lectures (Regular or Fast Track)
as many additional concepts are covered in class. We do lots of written practice in class & Kishan Sir personally
evaluates grand Mock Test. Must cover Income Tax Chalisa Handwritten Notes as well. 10.3 | Page
CA Kishan Kumar Gift Income Tax Divyastra – May/Nov 2023
In the hands of the seller, Mr. Hari In the hands of the buyer, Mr. Rajesh
be exercised.
Concept Problem 4
The following details have been furnished by Mrs. Hemali pertaining to the year ended 31.3.2023:
i) Cash gift of INR 51,000 received from her friend on the occasion of her “Shastiaptha Poorthi”, a wedding
function celebrated on her husband completing 60 years of age. This was also her 25th wedding anniversary.
ii) On the above occasion, a diamond necklace worth INR 2 lakh was presented by her sister living in Dubai.
iii) When she celebrated her daughter’s wedding on 21.2.2023, her friend assigned in Mrs. Hemali’s favour, a
fixed deposit held by the said friend in a scheduled bank; the value of the fixed deposit and the accrued
interest on the said date was INR 52,000
i) Any sum of money received by an individual on the occasion of the marriage of the individual is exempt. This
provision is, however, not applicable to a cash gift received during a wedding function celebrated on
completion of 60 years of age.
The gift of INR 51,000 received from a non-relative is, therefore, chargeable to tax under section 56(2)(x) in
the hands of Mrs. Hemali, since the same exceeds INR 50,000.
ii) The provisions of section 56(2)(x) are not attracted in respect of any sum of money or property received from
a relative. Thus, the gift of diamond necklace received from her sister is not taxable under section 56(2)(x),
even though jewellery falls within the definition of “property”.
iii) To be exempt from applicability of section 56(2)(x), the property should be received on the occasion of the
marriage of the individual, not that of the individual’s son or daughter. Therefore, this exemption provision is
not attracted in this case.
Any sum of money received without consideration by an individual is chargeable to tax under section 56(2)(x),
if the aggregate value exceeds INR 50,000 in a year.
“Sum of money” has, however, not been defined under section 56(2)(x).
Therefore, there are two possible views in respect of the value of fixed deposit assigned in favour of Mrs.
Hemali –
a. The first view is that fixed deposit does not fall within the meaning of “sum of money” and therefore, the
provisions of section 56(2)(x) are not attracted. It may be noted that fixed deposit is also not included in
the definition of “property”.
ii) However, another possible view is that fixed deposit assigned in favour of Mrs. Hemali falls within the
meaning of “sum of money” received.
If the first view is taken, the total amount chargeable to tax as “Income from other sources” would be INR 51,000,
being cash gift received from a friend on her Shastiaptha Poorthi.
As per the second view, the provisions of section 56(2)(x) would also be attracted in respect of the fixed deposit
assigned and the “Income from other sources” of Mrs. Hemali would be INR 1,03,000 (INR 51,000 + INR 52,000).
Concept Problem 5
Determine the income chargeable to tax in the hands of Mr. B and M/s. B Co. (P) Ltd. because of the above
said transaction.
ii) Mr. Chezian is employed in a company with taxable salary income of INR 5,00,000. He received a cash gift of
INR 1,00,000 from Atma Charitable Trust (registered under section 12AA) in December 2022 for meeting his
medical expenses. Is the cash gift so received from the trust chargeable to tax in the hands of Mr. Chezian.
Solution
i) Any movable property received for inadequate consideration by any person is chargeable to tax u/s 56(2)(x), if
the difference between aggregate Fair Market Value of the property and consideration exceeds INR 50,000.
Thus, share received by M/s B. Co. (P) Ltd. from Mr B for inadequate consideration is chargeable to tax under
section 56(2)(x) to the extent of INR 2,00,000.
As per section 50CA, since, the consideration is less than the fair market value of unquoted shares of R (P)
Ltd., fair market value of shares of the company would be deemed to be the full value of consideration. It is
presumed that the shares of R (P) Ltd are unquoted shares.
The full value of consideration (INR 5,00,000) less the indexed cost of acquisition (INR 4,55,000) would
result in a long-term capital gain of INR 55,000 in the hands of Mr. B.
ii) The provisions of section 56(2)(x) would not apply to any sum of money or any property received from any
trust or institution registered under section 12AA.
Therefore, the cash gift of INR 1 lakh received from Atma Charitable Trust, being a trust registered under
section 12AA, for meeting medical expenses would not be chargeable to tax under section 56(2)(x) in the
hands of Mr. Chezian.
Concept Problem 6
Mrs. Rupali has furnished the following information pertaining to the year ended 31.3.2023:
a) She bought 100 equity shares of a listed company from a friend for INR 80,000. The value of shares in the
stock exchange on the date of purchase was INR 1,55,000.
b) On her 25th wedding anniversary, she received cash gift of INR 1,01,000 from her friend Ms. Anjali.
c) On the above occasion, she also received a platinum ring worth INR 2,50,000 from her brother.
d) She got cash gifts in aggregate of INR 25,000 from her four friends on the occasion of her daughter's wedding
on 11.11.2022.
e) She also received INR 49,000 as gift by way of cheque from her maternal uncle, on her daughter's wedding.
Determine the Income from Other Sources chargeable to tax in the hands of Mr. Rupali for the AY 2023-24.
Solution
Computation "Income from Other Sources" in the hands of Mrs. Rupali for A.Y. 2023-24:
S. No Particulars Amount
1 Since shares are included in the definition of "property" and difference between the 75,000
purchase value and fair market value of shares exceeds 50,000 i.e., 75,000 (1,55,000 —
80,000), the difference would be chargeable to tax under section 56(2)(x)
2 Any sum of money received by an individual on the occasion of the marriage of the 1,01,000
individual is exempt. This provision is, however, not applicable to a cash gift received
on the occasion of wedding anniversary.
The gift of 1,01,000 received from a non-relative is, therefore, chargeable to tax under
section 56(2)(x) in the hands of Mrs. Rupali.
This Question Bank is meant for May/Nov 2023 exams and must be read with our Lectures (Regular or Fast Track)
as many additional concepts are covered in class. We do lots of written practice in class & Kishan Sir personally
evaluates grand Mock Test. Must cover Income Tax Chalisa Handwritten Notes as well. 10.5 | Page
CA Kishan Kumar Gift Income Tax Divyastra – May/Nov 2023
S. No Particulars Amount
3 The provisions of section 56(2)(x) are not attracted in respect of any sum of money or Nil
property received from a relative.
Thus, the gift of platinum ring received from her brother is not taxable u/s 56(2)(x),
even though jewellery falls within the definition of "property".
4 To be exempt from applicability of section 56(2)(x), the property should be received on 25,000
the occasion of the marriage of the individual, not that of the individual's son or
daughter. Therefore, this exemption provision is not attracted in this case.
Any sum of money received without consideration by an individual is chargeable to tax
under section 56(2)(x), if the aggregate value exceeds 50,000 in a year. Since, the
aggregate value of cash gifts received by Mrs. Rupali exceeds 50,000 during the PY
2022-23, the cash gifts aggregating 25,000 received from her four friends would be
chargeable to tax in her hands.
5 The provisions of section 56(2)(x) are not attracted in respect of any sum of money or Nil
property received from a relative. Since maternal uncle is a relative, the amount of
49,000 received by way of cheque from him would not be chargeable to tax.
Amount chargeable to tax under the head "Income from other Sources" 2,01,000
Concept Problem 7
i) Received cash gifts on the occasion of her marriage on 18-7-2022 of INR 1,20,000. It includes gift of INR
20,000 received from non-relatives.
ii) On 1-8-2022, being her birthday, she received a gift by means of cheque from her mother’s maternal uncle,
the amount being INR 40,000.
iii) On 1-12-2022, she acquired a vacant site from her friend for INR 1,05,000. The State stamp valuation
authority fixed the value of site at INR 1,80,000 for stamp duty purpose.
iv) She bought 100 equity shares of a listed company from another friend for INR 60,000. The value of share in
the stock exchange on the date of purchase was INR 1,15,000.
v) She also received a cell phone from her friend worth INR 70,000 on her birthday.
Determine the amounts chargeable to tax in the hands of Smt. Laxmi for the A.Y. 2023-24.
Solution
Computation "Income from Other Sources" in the hands of Smt. Laxmi for A.Y. 2023-24:
S. No Particulars Amount
(i) Cash gift of INR 1,20,000 received on the occasion of his marriage is not taxable Nil
since gifts received by an individual on the occasion of marriage are excluded under
section 56, even if the same are from non-relatives.
(ii) Even though mother’s maternal aunt does not fall within the definition of “relative” Nil
under section 56, gift of INR 40,000 received from her by cheque is not chargeable to
tax since the aggregate sum of money received without consideration from non-
relatives does not exceed INR 50,000.
(iii) Purchase of land for inadequate consideration on 01.12.2022 would attract the 75,000
provisions of section 56. Where any immovable property is received for a
consideration which is less than the stamp duty value of the property by an amount
exceeding higher of INR 50,000 and 10% of consideration, the difference between
the stamp duty value and consideration is chargeable to tax in the hands of the
This Question Bank is meant for May/Nov 2023 exams and must be read with our Lectures (Regular or Fast Track)
as many additional concepts are covered in class. We do lots of written practice in class & Kishan Sir personally
evaluates grand Mock Test. Must cover Income Tax Chalisa Handwritten Notes as well. 10.6 | Page
CA Kishan Kumar Gift Income Tax Divyastra – May/Nov 2023
S. No Particulars Amount
individual. Therefore, in the given case INR 75,000 is taxable in the hands of Laxmi.
(iv) Since shares are included in the definition of “property” and difference between the 55,000
purchase price and fair market value of shares is INR 55,000 (INR 1,15,000 – INR
60,000) i.e., it exceeds INR 50,000, the difference would be taxable u/s 56.
(v) Cell phone is not included in the definition of “property” as per section 56. Hence, it Nil
is not taxable.
Amount chargeable to tax 1,30,000
Concept Problem 8
Mr. Manek, a person of Indian origin and citizen of USA, got married to Ms. Anjali, an Indian citizen residing in
USA, on 24th January, 2022 and came to India on 25-03-2022. He left for Country X on 10th July, 2022. He
returned to India again on 24-02-2023 with his wife to spend some time with his parents-in law for 30 days and
thereafter returned to USA. He stayed in India for 400 days during the 4 years preceding the previous year 2022-
23.
He received the following gifts from his relatives and friends of her wife during 01.04.2022 to 31.03.2023 in India:
Particulars Amount
Determine his residential status and compute the total income chargeable to tax along with the amount of tax
liability on such income for the Assessment Year 2023-24.
Solution
Under section 6(1), an individual, being a person of Indian origin and who comes on a visit to India and he is
having total income other than income from foreign sources exceeding 15 lakhs during the previous year, such
individual is said to be resident in India, if he stays in India during the previous year for 120 days or more and for
365 days or more during the 4 years immediately preceding the relevant previous year.
As per section 6(6), such individual whose stay in India is for 120 days or more but less than 182 days in the P.Y.
2022-23 would be resident but not ordinarily resident.
Mr. Manek is a person of Indian origin who has come on a visit to India during the previous year. Since his total
income other than income from foreign sources exceeds 15,00,000, he would be a resident in India if he stays in
India during the previous year for 120 days or more and for 365 days or more during the 4 years immediately
preceding the relevant previous year.
Since he stays in India is for 131 days during the P.Y. 2022-23 and for 400 days during the 4 years immediately
preceding the P.Y. 2022-23, he is resident but not ordinarily resident in India for the P.Y. 2022-23.
In such case, his total income and tax liability would be computed in the following manner:
Computation of total income and tax liability of Mr. Manek for the A.Y. 2023-24
This Question Bank is meant for May/Nov 2023 exams and must be read with our Lectures (Regular or Fast Track)
as many additional concepts are covered in class. We do lots of written practice in class & Kishan Sir personally
evaluates grand Mock Test. Must cover Income Tax Chalisa Handwritten Notes as well. 10.7 | Page
CA Kishan Kumar Gift Income Tax Divyastra – May/Nov 2023
Particulars Amount
Income from Other Sources
Cash gifts received from non-relatives is chargeable to tax as per section 56(2)(x) if the
aggregate value of such gifts exceeds 50,000.
- 1,51,000 received from parents of wife would be exempt, since wife’s parents fall within the
Nil
definition of relatives and gifts from a relative are not chargeable to tax.
- 21,000 received from a married sister-in law is exempt, since sister of wife falls within the
Nil
definition of relative and gifts from a relative are not chargeable to tax.
- Gift received from close friend of his wife of 16,00,000 is taxable under section 56(2)(x)
16,00,000
since the amount of cash gifts exceed 50,000.
Total Income 16,00,000
Note: Since his tax liability as per normal provisions is 3,04,200 [2,92,500 (1,12,500 plus 30% on 6,00,000
income exceeding 10,00,000) plus 11,700, being health and education cess @4%], which is higher than the tax
liability computed as per concessional tax rates available under section 115BAC, it is beneficial for him to opt for
section 115BAC.
Concept Problems 9
b) Land with market value INR 5,00,000 but the value for the purpose of charging stamp duty INR 4 lakhs.
iii) Mr. X has received gift of INR 1,50,000 in cash from his brother.
iv) Mr. X has received gift of INR 1,50,000 in cash from his mother's sister.
v) Mr. X has received gift of INR 1,50,000 in cash from his father's brother.
vi) Mr. X has received gift of INR 1,50,000 in cash from his cousin.
vii) Mr. X has received gift of INR 1,50,000 in cash from brother of his spouse.
viii) Mr. X has received gift of INR 1,50,000 in cash from his grandfather.
This Question Bank is meant for May/Nov 2023 exams and must be read with our Lectures (Regular or Fast Track)
as many additional concepts are covered in class. We do lots of written practice in class & Kishan Sir personally
evaluates grand Mock Test. Must cover Income Tax Chalisa Handwritten Notes as well. 10.8 | Page
CA Kishan Kumar Gift Income Tax Divyastra – May/Nov 2023
ix) Mr. X has received gift of INR 1,50,000 in cash from spouse of his brother.
x) Mr. X has received gift of INR 1,50,000 in cash from husband of his sister.
xi) Mr. X has received gift of INR 1,50,000 in cash from sister of his brother's wife.
xii) Mr. X has received gift of INR 1,50,000 in cash from the sister of his spouse.
xiii) Mr. X has received gift of INR 5,000 in cash on his birthday from each of his eleven friends.
xiv) Mr. X has received gift of property valued INR 1,50,000 from his friend.
xv) Mr. X has received gift of INR 1,50,000 in cash from his friend on the occasion of marriage.
xvi) Mr. X has received gift of INR 30,000 in cash and property of 45,000 from his fiancée.
Solution
S No. Taxability
i) a Taxable
i) b Taxable 4,00,000
i) c Taxable
ii) Not Taxable
iii) Not Taxable
iv) Not Taxable
v) Not Taxable
vi) Taxable
vii) Not Taxable
viii) Not Taxable
ix) Not Taxable
x) Not Taxable
xi) Taxable
xii) Not Taxable
xiii) Taxable
xiv) Taxable
xv) Not Taxable
xvi) Not Taxable
This Question Bank is meant for May/Nov 2023 exams and must be read with our Lectures (Regular or Fast Track)
as many additional concepts are covered in class. We do lots of written practice in class & Kishan Sir personally
evaluates grand Mock Test. Must cover Income Tax Chalisa Handwritten Notes as well. 10.9 | Page
I Taught, They Learnt. I told them to Aspire. They Performed.
You too have a look & try to make Your Parents and Me Proud.
Blessings !!
AIR 19
YOU
Ravi Shobhnath Pande Nandita
Roll No. 889800 Roll No. 878309
Marks 66 Marks 65
1/18,
Kishan Kumar Classes
Fastrack
CA KISHAN KUMAR
CA RANKHOLDER
ex PWC & EY
TAXATION / EIS-SM
120 Hrs. 100 Hrs.
May /
5000 2500/- Nov 23
Views 1.4
Reach us @ www.cakishankumar.com
Regular
CA KISHAN KUMAR
CA RANKHOLDER
ex PWC & EY
TAXATION / EIS-SM
220 Hrs. 160 Hrs.
May /
8000 4000/- Nov 23
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About CA Kishan Kumar
THE ONLY
BAD WORKOUT
He himself scored Exemption in Taxation [76] in his CA Inter Exam..
He has been awarded by Nitish Kumar, Hon’ble Chief Minister of Bihar for his
excellence in the field of education.
Internationally renowned University of South Wales has also felicitated him for his
Kishan has worked with Ernst & Young and PwC (Big 4 Firms) and uses his practical
corporate experience to make the subject more interesting and engaging.
DIDN'T HAPPEN
His students have secured marks as high as 85 and hundreds have scored exemptions.
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