Miscellaneous is a chapter covered in your CA Final Direct tax Syllabus.
This is one of the very important chapter for your CA Final exam
So, understanding the concept properly is very important.
Watch this excellent video from H L Gupta to get started.
For any help with preparation of CA Final exam, use CA Final Video lectures. Thousands of successful students will strongly recommend you these video classes.
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CA Final (Old Syllabus) DT By Mehul Thakker?