Taxation of Profits and Gains of Business and Profession (PGBP) New Income Tax Act 2025 part 4
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 4,we deep dive into the foundational sections (Clauses 47 to 56 of the new Act), covering the basis of charge, computation methods, and essential deductions for business assets, agricultural and skill projects, specific activity incomes, capital amortisation
This video is an essential resource for: Taxpayers, CA/CS/CMA Students, Finance Professionals, and Business Owners.
Key Topics Covered:
Deemed income
Insurance business
specific activity incomes
capital amortisation
Telecom sector
agricultural and skill projects
Watch till the end to master the practical application of these clauses!
#incometax2025 #PGBP #castudents #cafinal #caintermediate #businessincome #taxationindia #newtaxlaw
income from PGBP, new income tax act 2025, profits and gains of business or profession, income tax 2025 india, PGBP calculation, section 47 to 56 income tax, business tax deductions india, depreciation rates 2025, repairs and insurance deduction, tax on professional income, CA students taxation, direct tax full course 2025, business expense allowability, income tax bill 2025, finance act 2026, tax law simplified, PGBP revision lecture, CA inter DT revision, CA final DT updates.