SIF & NISM XIII Exam (NISM 13)| NISM 1- Chapter 9 |Accounting & Taxation of Derivatives by AI Avatar

Kaise hoti hai Currency Derivatives ki Accounting & Taxation? 🤔
In this video, we simplify NISM Currency Derivatives Chapter 9 – Accounting and Taxation in Hinglish.
Ye video traders, finance students, aur NISM exam aspirants ke liye ekdum practical guide hai.

For SIF Exam Preparation, you can visit on- https://zfunds.in/m/nism-series-13-common-derivarives

✅ Whether you are preparing for the NISM Series I: Currency Derivatives Exam, trading in futures/options, or managing compliance — this chapter is crucial to understand.

🔍 Topics Covered in This Video

📌 Accounting treatment of Exchange Traded Currency Derivatives
📌 ICAI Guidance Note on Derivatives (2021) – Recognition, Hedge Accounting & Disclosures
📌 AS 30: Financial Instruments – Recognition & Measurement
📌 Income Tax Rules: Section 43(5) – Speculative vs Non-Speculative Income
📌 How to compute Turnover in Derivatives (ICAI Tax Audit Guidance)
📌 Presumptive Tax Scheme (Section 44AD) for small traders
📌 Loss Set-off & Carry Forward Rules (8 years validity)
📌 Practical compliance tips for students & traders

🎯 Perfect for:

• NISM Series I Exam Preparation (2025)
• Traders & Investors in Currency Derivatives
• Finance & Commerce Students
• Tax Professionals & Compliance Teams

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Видео SIF & NISM XIII Exam (NISM 13)| NISM 1- Chapter 9 |Accounting & Taxation of Derivatives by AI Avatar канала ZFundshala