PGBP Class 2 | Direct Tax Full Lecture Profit & Gain Business Income CA & CMA 2026 CA Mayank Trivedi

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PGBP Class 2 – Direct Tax Full Lecture covering Profits and Gains of Business or Profession (Business Income).
Complete conceptual start of PGBP with Section 28 and foundation structure explained with charts.

In this lecture, we cover:

• Meaning of PGBP (Profits & Gains of Business or Profession)
• Charging Section – Section 28 of Income Tax Act
• Business vs Profession difference
• Structure of computation of Business Income
• Important basic definitions
• Exam-oriented conceptual clarity
• Chart method explanation for long-term retention

PGBP is one of the most important and high-weightage chapters in Direct Tax.
Strong understanding here directly impacts adjustment questions, practical problems and case-based questions in exams.
This class is useful for students preparing Direct Tax for professional exams and looking for full conceptual clarity from the beginning.
If you are serious about scoring in Business Income, this is the correct starting point.
Structured teaching. Chart-based learning. Exam-focused approach.

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