Direct Tax: Section 234A & 234F Explained | CU SEM 5 | Easy Way | Bappa Da Classes

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Bappa Bhattacharjee (popularly known as Bappa Da) is one of the most well-known commerce tutors in Dankuni, with a teaching experience of over 22 years. He is an M.Com graduate from Calcutta University. Mostly known for his unique teaching style and for providing an in-depth understanding of concepts in a lucid manner. Students of the Bengali community will be highly benefitted as the lectures given by him are all in the Bengali language.

In this video, Bappa Da simplifies the provisions of Section 234A & 234F (ধারা ২৩৪এ এবং ২৩৪এফ) under Direct Taxation for CU SEM 5. These sections deal with interest on delayed filing of income tax returns and penalties for non-filing, respectively. Understand the key concepts with easy-to-follow examples and explanations.
Key Questions Answered in This Video:

What does Section 234A cover, and how does it impact taxpayers?
What are the provisions under Section 234F regarding penalties for late filing of income tax returns?
How to calculate the interest and penalties under these sections in real scenarios?
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