41. Depreciation, PGBP | Part-7 | PGBP | Unit-2 | Income Tax

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🎯 Profits and Gains of Business or Profession | Income Tax Law and Practice

📌 In this video, you’ll learn:
✅ What constitutes Business or Profession Income under the Income Tax Act
✅ Key sections: Section 28 to 44 – overview of taxable profits
✅ Allowable & disallowable expenses, depreciation, and presumptive taxation
✅ How to compute Net Taxable Business Income with practical examples
✅ Logical thinking focus: proper classification of income & expenses, applying correct provisions, and maximizing deductions


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TIMESTAMPS:
0:00-0:44 - INTRODUCTION
0:45-1:22 - CHARGE OF DEPRECIATION
1:23-10:35 - IMPORTANT PROVISIONS REGARDING DEPRECIATION
10:36-14:02 - RATES OF DEPRECIATION - WDV METHOD
14:03-16:47 - ACTUAL COST OF ASSETS FOR CHARGING DEPRECIATION [SECTION 43(1)]
16:48-17:11 - CASH PAYMENT GIVEN TO PURCHASE/ACQUIRE AN ASSET
17:12-20:42 - ILLUSTRATION
20:43-22:54 - ADDITIONAL DEPRECIATION [SECTION 32(1)(IIA)]
22:55-24:27 - ILLUSTRATION
24:28-24:34 - CONCLUSION