Residential Status; Clubbing of Income | CA Intermediate | January 2026

💼 Residential Status & Clubbing of Income – Practice Session | CA Intermediate | January 2026

Strengthen your preparation for Residential Status and Clubbing of Income with this dedicated Practice Session by CA Nishant Kumar!
This class includes exam-oriented questions with clear explanations, helping you master residential status tests, scope of total income, clubbing rules, and special provisions for the CA Inter Jan 2026 Taxation exam.

📚 What’s Covered:
Residential Status tests for Individuals, HUF, Firms, Companies
Scope of Total Income: ROR, RNOR & NR
Deemed accrual & deemed receipt
Clubbing provisions: Transfer of income, revocable transfers
Clubbing for spouse, minor child, son’s wife & HUF
Set of special cases & tricky adjustments
PYQs + RTP/MTP question practice
Speed-building techniques & common mistakes to avoid
Perfect for exam practice, concept clarity, and boosting confidence for your January 2026 attempt!

Useful Links:
1. Website: https://www.kumarnishant.com/
2. Notes (Free Course): https://www.kumarnishant.com/courses/...
3. WhatsApp Community: https://chat.whatsapp.com/EJGWNb4yTug...
4. Income Tax Book: https://scanneradda.com/products/scan...
5. GST Book: https://scanneradda.com/products/scan...
6. Taxation Course for May 2026: https://www.kumarnishant.com/courses/...

Let’s connect online:
My Maths Channel:    / @canishantkumarmaths  
Download App: https://play.google.com/store/apps/de... Website: https://www.kumarnishant.com/
Instagram: CA Related-   / canishantkumar  
FinTax Related -   / fintaxbynishant  
LinkedIn:   / nishant-kumar-99bb8345  
E-Mail: [email protected]
WhatsApp: +91-8447757167

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