Assessment of Partnership Firm | Income tax AY 2025-26 | Lecture 35 | BBA MBA BCOM MCOM |

Assessment of Partnership Firm | Income tax AY 2025-26 | Lecture 35 | BBA MBA BCOM MCOM |

Income tax Playlist- https://youtube.com/playlist?list=PLRgkb0V26zwbTz6C9cOV0othRDLKXsoxp&si=OyMm1KuHLn7jyCHc

Welcome to Lecture 35 of our Income Tax AY 2025-26 Series. In this lecture, we cover the Assessment of Partnership Firms under the Income Tax Act, 1961.

In this session, you will learn:
✅ Meaning and provisions of partnership firm assessment
✅ Conditions for a firm to be assessed as a partnership under income tax
✅ Computation of total income and tax liability of firms
✅ Treatment of remuneration and interest to partners
✅ Applicability for AY 2025-26 with practical examples

This lecture is highly useful 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 structured learning.
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