Taxation of Profits and Gains of Business and Profession (PGBP) New Income Tax Act 2025 part 2
Understand the taxation of Profits and Gains of Business and Profession (PGBP) under the New Income Tax Act 2025 in this comprehensive guide. In this Part 2, we deep dive into the foundational sections (Clauses 32 to 36 of the new Act), covering the basis of charge, computation methods, and essential deductions for business assets, depreciation and deductions not allowable
This video is an essential resource for: Taxpayers, CA/CS/CMA Students, Finance Professionals, and Business Owners.
Key Topics Covered:
Depreciation
Additional depreciation
Conditions to claim depreciation
Amounts not deductible from business profits
Unreasonable expenses and disallowed payments
Watch till the end to master the practical application of these clauses!
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