CA Rajat Mogha - English

Welcome to Concept 6, the home for CA Final Direct Tax students.

Founded by CA Rajat Mogha, Concept 6 is built on one simple belief β€”
True success begins when you understand the concept, not just memorize it.

🎯 What You’ll Learn Here:

Deep, conceptual lectures on Direct Tax for CA Final

Smart revision techniques and exam-oriented shortcuts

Study strategies and motivation to help you perform your best

πŸ’‘ Our Mission:
To bring Clarity. Confidence. and Concept-based Learning to every CA aspirant across India.

Concept 6 is here to guide you every step of the way.

πŸ“˜Our Tagline: Master Every Concept

Subscribe now and take your preparation to the next level.


CA Rajat Mogha - English

DT Quiz Time for CA InterπŸ‘‡
For A.Y.2026-27, Mr. Amit, a resident Indian, earns income of β‚Ή 10 lakhs from sale of rubber manufactured from latex obtained from rubber plants grown by him in India and β‚Ή 15 lakhs from sale of rubber manufactured from latex obtained from rubber plants grown by him in Malaysia. What would be his income chargeable to tax in India, assuming he has no other business?

5 months ago | [YT] | 42

CA Rajat Mogha - English

DT Quiz Time for CA InterπŸ‘‡
John, a non-resident, owns a manufacturing unit in USA. He basically comes to India for procurement of raw material. He has appointed Mr. Somesh, as a dependent agent in Mumbai, who procures raw material from India and then exports it to USA to his manufacturing unit and then sells the finished product there. An income of β‚Ή 8,75,000 was received in USA out of this activity in the P.Y. 2025-26. Whether income of β‚Ή 8,75,000 is taxable during this PY?

5 months ago | [YT] | 27

CA Rajat Mogha - English

DT Quiz Time for CA FinalπŸ‘‡

ABC Inc, USA has the power to appoint 4 directors out of 7 directors of C Ltd. India. Are they associated enterprises?

5 months ago | [YT] | 9

CA Rajat Mogha - English

For CA Inter students

Miss Nisha (82 years) is a resident individual. For the Assessment Year 2026-27, she has following income:
- Long-term capital gain on transfer of equity shares β‚Ή 1,80,000
(Securities Transaction Tax has been paid on acquisition and transfer of the said shares)
- Other income β‚Ή 2,90,000
Calculate the tax liability of Miss Nisha for Assessment Year 2026-27 as per default tax regime.

5 months ago | [YT] | 50

CA Rajat Mogha - English

πŸŽ‰ Proud Moment for us! πŸŽ‰

Heartiest congratulations to Hari for securing AIR 22 in CA Inter Jan 2026 Exams and scoring 73 Marks in Tax.

Consistent practice, clarity of concepts, and disciplined revision always lead to great results. Really proud to see students achieving such milestones.

This is a reminder that Income Tax can become one of your highest scoring subjects with the right guidance and practice.

πŸš€ New CA Inter Income Tax Super Workout Batch for May 2026
Starting from 15th March

This batch will focus on:
βœ” Exam-oriented more & more practice
βœ” Question coverage of each topic
βœ” Concept clarity with problem solving
βœ” Smart revision strategy

πŸ”— Registration Link:
www.concept6.in/courses/783519

Let’s start preparing early and aim for strong marks in May 2026 CA Inter Exams.

β€” Rajat Mogha Classes

5 months ago | [YT] | 17

CA Rajat Mogha - English

In case the assessee has opted out from 115BAC, he has loss under the head house property of Rs. 3.2 lacs and income from IFOS (Lottery income) of Rs. 10 lacs. How much house property loss can he set off in this PY?

5 months ago | [YT] | 9

CA Rajat Mogha - English

🎯 CA Inter – Sep 2025
πŸ“š Income Tax Daily LIVE Class
πŸ•’ 7:30 AM to 8:30 AM | Mon to Sat
πŸ“ LIVE on YouTube – Rajat Mogha Classes

βœ… Practice-Based Learning
βœ… Chapterwise Daily Revision
βœ… Concept + Question Discussion
βœ… Boost Speed & Accuracy

πŸš€ Start your mornings with Tax Power
πŸ’‘ Prepare Smart. Prepare Daily.
πŸ“Œ Don’t Miss It!

1 year ago | [YT] | 40

CA Rajat Mogha - English

Hi All,

New Live Fast track conceptual & practice batch is starting for Sep 2025 Exams.



This batch will give you utmost conceptual clarity. We are going to do so many questions in the class itself that will boost your preparation and your confidence to face the exams. Weekly tests with thorough evaluation & feedback will make you exam ready. One on one mentoring will be provided to all students and doubt solving sessions till the exams.



Details of the batch are as follows:

- Start date: 28th May 2025 & Batch end date 19th July 2025 with tests
- Time: 7:30 AM to 10:00 AM
- Recording will be uploaded after every class. Students who are not able to attend live class can opt for recorded lectures.
- Weekly test with evaluation & feedback on improvement areas
- 2 Full mock tests with evaluation
- Discounted Fees: Rs.2,400
- Register here:

Website : www.rajatmogha.com/courses/678276

You can also download our Mobile Application : Rajat Mogha Classes from playstore

1 year ago | [YT] | 7

CA Rajat Mogha - English

Hi All,
New Fast track conceptual & practice batch is starting for May 2025 Exams.

This batch will give you utmost conceptual clarity. We are going to do so many questions in the class itself that will boost your preparation and your confidence to face the exams. Weekly tests with thorough evaluation & feedback will make you exam ready. One on one mentoring will be provided to all students and doubt solving sessions till the exams.

Details of the batch are as follows:

- Start date: 6th March 2025 & Batch end date 15th April 2025 with tests
- Time: 11:30 AM to 2:00 PM
- Recording will be uploaded on the google drive also after every class. Students who are not able to attend live class can opt for recorded lectures.
- Weekly test with evaluation & feedback on improvement areas
- 3 Full mock tests with evaluation
- Discounted Fees: Rs.1,500
- Register here: rajatmogha.com/course/ca-inter-income-tax-english-…

1 year ago (edited) | [YT] | 7

CA Rajat Mogha - English

Hi All, New Fast track conceptual & practice batch is starting for May 2025 Exams.

This batch will give you utmost conceptual clarity. We are going to do so many questions in the class itself that will boost your preparation and your confidence to face the exams. Weekly tests with thorough evaluation & feedback will make you exam ready. One on one mentoring will be provided to all students and doubt solving sessions till the exams.

Details of the batch are as follows:

- Start date: 24th Jan 2025 & Batch end date 15th Mar 2025 with tests
- Time: 10:00 AM to 12:30 PM Monday to Saturday (45 lectures)
- Recording will be uploaded on the google drive also after every class. Students who are not able to attend live class can opt for recorded lectures.
- Weekly test with evaluation & feedback on improvement areas
- 3 Full mock tests with evaluation
- Discounted Fees: Rs.1,500
- Register here: rajatmogha.com/course/ca-inter-income-tax-english-…

1 year ago (edited) | [YT] | 14