ICAI: CA Final Examination to Be Held Twice a Year — May & November from 2026 Onwards

You need to invest INR 8999/- to develop your skills on GST law. This fee includes all your costs:  Course Fee, Printed Study Material, Refreshments etc

Call 9848 17 9899 or 9491 89 7638 for Registration.

​Are you a B.Com graduate looking to upgrade your skills and build a strong career in accounting or finance? Hyderabad is one of India’s top education hubs offering a variety of professional accounting courses that make you job-ready.

From Tally and GST training to advanced certifications like CA, CMA, and CPA, institutes like Capital Trainers Hyderabad provide practical, hands-on training tailored for today’s industry needs.

​1. Why Accounting Courses After B.Com?
A B.Com degree gives you theoretical knowledge, but practical accounting skills set you apart in today’s job market. Specialized courses help you:

• Learn GST filing, Tally Prime with GST, and MS Excel for accounting
• Understand taxation, auditing, and financial management
• Get placement-ready with real-world accounting tools and case studies

These courses open doors to opportunities in finance departments, MNCs, audit firms, and startups across Hyderabad.

​2. Best Accounting Courses for B.Com Students in Hyderabada) Tally & GST Certification – Capital Trainers Hyderabad

• Duration: 30 Days to 2 Months
• Institute: Capital Trainers, Ameerpet, Hyderabad
• Highlights:
  • Practical training in Tally Prime with GST, GST Returns filing, Payroll management, and E-way bill
  • Expert trainers with industry experience
  • Job placement assistance and certification upon completion
  • ​Career Path: Accountant, GST Executive, Accounts Assistant

Capital Trainers is one of the top-rated accounting institutes in Hyderabad, known for its hands-on learning approach and affordable course fees. The institute also offers short-term and advanced-level accounting programs ideal for B.Com and M.Com students.

​4. Career Opportunities After Accounting Courses
​After completing an accounting course, B.Com graduates can apply for roles such as:

• Accountant / Accounts Executive
• GST Consultant
• Tax Analyst
• Financial Analyst
• Cost Accountant
• Payroll Specialist

​Hyderabad’s corporate parks in Hitech City, Madhapur, and Gachibowli offer countless opportunities for skilled accounting professionals.

​Conclusion
Choosing the right accounting course in Hyderabad can shape your entire career path. Institutes like Capital Trainers Hyderabad make it easier for B.Com students to gain practical accounting knowledge, GST skills, and hands-on software experience that employers look for.
​
Whether you want a short-term accounting course or a professional qualification, Hyderabad offers everything you need to start your journey toward a successful career in finance.

Capital Trainers Hyderabad
Address: F1, 1st Floor, KVR Enclave, Ameerpet,
Hyderabad 500016
Phone: 9848179899, 9491897638
website: www.capitaltrainers.com

​Looking for reliable tax consultancy in Ameerpet, Hyderabad? PKS Tax Advisors offers expert solutions for income tax filing, GST, and business tax planning. Trusted by individuals and businesses alike.

​Join the top GST training institute in Secunderabad. Capital Trainers offers classroom & live online GST courses with real-time data & expert trainers.

194I Of Income Tax Act deals with TDS on Rent Payments like Rent Paid for Plant and Machinery. Buildings, Furniture etc. TDS Rate Applicable on each rent payment when its crosses the threshold limit for that person in a Financial Year.

​If an Individual having business and Previous FY Gross Turnover / Sales / Receipts 
exceeds 1 crore, and if Professional 50 Lakhs Gross Receipts shall deduct the tds for rents.

​Rent on Land, Building, Plant, machinery, Equipment, Furniture, Fittings, appurtenant to 
building shall come under this 194I.

​Any Person other than an Individual, who is responsible for paying rent to a resident, shall deduct the TDS @
- 2% for Plant, Machinery or Equipment
- 10% for other rent payments like Land, Building, and Furniture

​Case 1: ABC Ltd. took on sub-lease a building from J, an individual, with effect from 1.9.2024
on a rent of 25,000 per month. It also took on hire machinery from J with effect from
1.10.2024 on hire charges of 15,000 per month. ABC Ltd. entered into two separate 
agreements with J for sub-lease of building and hiring of machinery. The rent of building and
hire charges of machinery for the financial year 2024-25 were 1,75,000 and 90,000, 
respectively, which were credited by ABC Ltd. to the account of J in its books of account on 
31.3.2025. Examine the obligation of ABC Ltd. with regard to deduction of tax at source in 
respect of the rent and hire charges.
Solution: As per section 194-I dealing with the deduction of tax at source from payment of 
rent, the rate of TDS applicable is 2% for machinery hire charges and 10% for building lease 
rent. The scope of the section includes, within its ambit, rent for machinery, plant and 
equipment. Tax is required to be deducted at source from payment of rent, by whatever 
name called, under any lease, sub -lease, tenancy or any other agreement or arrangement 
for the use of building and machinery, irrespective of whether such assets are owned or not 
by the payee.
The limit of 2,40,000 for tax deduction at source will apply to the aggregate rent of all the 
assets. Even if two separate agreements are entered into, one for sub-lease of the building 
and another for hiring of machinery, rent and hire charges under the two agreements have 
to be aggregated for the purpose of application of the threshold limit of 2,40,000. In this 
case, since the payment for rent and hire charges credited to the account of J, the payee, 
aggregates to 2,65,000 (1,75,000 + 90,000), tax is deductible at source under section 194-I. 
Tax is deductible @10% on 1,75,000 (rent of building) and @2% on 90,000 (hire charges of 
machinery)

​The Institute of Cost Accountants of India (ICMAI) has announced the results for the December 2024 examinations of the Cost and Management Accountancy (CMA) Intermediate and Final courses. The results were released on February 11, 2025, and are available on the official ICMAI website.

CMA Intermediate Examination Results:
Group I: 16.10% pass rate
Group II: 28.69% pass rate
Both Groups:
Passed in either one of the group: 9.89%
Passed Both Groups: 17.77%

Top Rankers in CMA Intermediate Examination:
Rank 1: Krutika Singhal (Surat)
Rank 2: Khushi Gurbani (Jaipur)
Rank 3: Chamundeswari Kancherla (Vijayawada)
Rank 4: Gollapalli Thanussha Reddy (Bangalore)
Rank 5: Mohit Tilwani (Surat)

CMA Final Examination Results:
Group III: 14.72% pass rate
Group IV: 50.95% pass rate
Both Groups Combined: 22.46% of candidates passed both groups

Top Rankers in CMA Final Examination:
Rank 1: Rishab Ostwal R (Bangalore)
Rank 2: Lakkimsetty Vaghdeva (Guntur)
Rank 3: Dhruv Rastogi (Delhi)
Rank 4: Moduturu Munisai (Vijayawada)
Rank 5: Munjuluri Mohan Krishna (Rajahmundry)

​Candidates who did not pass the examinations are encouraged to register for the upcoming CMA June 2025 examinations. Detailed information regarding the registration process and examination dates will be available on the ICMAI official website in due course.

A Buyer needs to deduct TDS under sec 194Q when he purchase goods from resident seller.

• This section applies only when Buyers previous financial year gross turnover or sales or receipts above 10 crores.
• If the gross turnover does not meet 10 crores no TDS apply under 194Q
• This section not applicable in the year on incorporation of companies because it does not meet the 10 crores gross turnover limit in previous year.
• Threshold limit is 50 lakhs and TDS rate is 0.1% of excess of 50 lakhs
• 50 lakhs need to be calculated on particular seller, don’t combine all sellers to calculate 50 lakhs limit.

Calculation of TDS
- ⁠If invoice is with GST and mentioned separately - TDS on Taxable Value
- ⁠If invoice having only amount and no mention of tax - TDS on full invoice value
- ⁠If in case of purchase returns - TDS can adjust against next purchase from the same seller
- ⁠If in case Replacement of goods - no adjustment required

​194Q Not applicable on
- Recognized Stock Market Transactions and Power Exchanges 
- ⁠on State / Central Government 
- ⁠any bodies exempt from sec 10 of income tax act (not partly exempt bodies).
​
If any department of government carrying a commercial business - 194Q applies 
If not carrying business - not applicable

If you pay an advance to a seller for goods, you need to deduct TDS on the advance amount at the time of payment, as per the rule:
TDS is deducted at the earlier of
- When the amount is credited to the seller’s account, or
- When the payment is made.
TDS is deducted at the earlier of
- When the amount is credited to the seller’s account, or
- When the payment is made.

If you are looking for Practical Oriented Training on TDS Returns, Capital Trainers Hyderabad is the best choice for you. We will provide real time practical training on TDS Returns like TDS Payments, Challans and Quarterly Filings 24Q, 26Q, 27Q, 27EQ etc. by Experts.

Class Room Training, Live Online Classes and Recorded Classes Available.
For Admissions Contact:
Capital Trainers
Address: F1, 1st Floor, KVR Enclave, Above BATA Showroom,
Near Gurudwara, Ameerpet, Hyderabad 500016.
9848179899, 9491897638

GST Course available @ Capital Trainers Hyderabad. We will provide Practical Training on GST Registration, GSTR 1 and GSTR 3B Filings, Composition Returns CMP 08, GSTR 2A, 2B Reconciliation, GST Annual Returns 9, 9A, E-way bill, E-invoice, ITC, RCM etc.
​
Everything we will provide Practical Training on GST Portal by Expert Faculty Members. 

Capital Trainers Hyderabad introduced complete Accounting & Taxation Training Package exclusively for CA,CMA,CS,B.Com,BBA,M.Com & MBA Students. 

​Course Highlights:
1. Goods & Services Tax (GST)
2. Income Tax Returns (ITR1 to ITR7)
3. TDS Returns Filing
4. Balance Sheet Finalization
5. Payroll, PF, ESI Returns
6. Tax Audit
7. Tally Prime with GST
8. Adv. MS Excel
9. Partnership Firm Registration
10. Audit Planning
11. ROC Filings
​12. Project Report
13. MIS Reports

For Admissions Contact us today.
Capital Trainers
#F1, 1st Floor, KVR Enclave, Above ICICI Bank,
Beside Asian Satyam Mall, Ameerpet, Hyderabad 500016
Cell: 9491897638, 9848179899

Top GST Practical Training Institute in Hyderabad