PGBP Class 4 | Section 32 Depreciation | Block of Assets, WDV, Additional Depreciation Full Leture

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In this lecture, we cover Section 32 – Depreciation under PGBP (Profits & Gains of Business or Profession) in a complete and exam-oriented manner for CA & CMA students.

This is Class 4 of the PGBP series where we break down the most important and scoring topic – Depreciation.

📌 Topics Covered:
• Meaning and Concept of Depreciation
• Block of Assets Concept
• Written Down Value (WDV) Method
• Conditions for Allowability under Section 32
• Assets Eligible for Depreciation
• Rate of Depreciation
• Additional Depreciation
• Proportionate Depreciation (180 days rule)
• Treatment of Sale of Assets
• Terminal Depreciation & Balancing Charge
• Deemed Use Concept
• Practical Exam-Oriented Adjustments

This session is useful for:
CA Inter Direct Tax
CMA Inter Direct Tax
CA Final (Revision Concept Clarity)

We focus on conceptual clarity + exam application + practical adjustments — so that you can confidently attempt numerical questions in exams.

If you're serious about mastering PGBP, this lecture is important.

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