PGBP Income Tax 1961 | Profits and Gains of Business or Professions | CA CS, CMA, B.com & BBA

PGBP Income Tax 1961 | Profits and Gains of Business or Professions | CA Satish Mangal Sir | CA CS, CMA, B.com & BBA
In this video, CA Satish Mangal Sir dives into the intricacies of Profits and Gains of Business or Professions (PGBP), covering all concepts, problems, and examples relevant for B.com, CA, CS, and CMA students. Join us at Grooming Education Academy, in collaboration with Escholars, to enhance your understanding of this important topic.
⚫ CA Intermediate Taxation:-
www.escholars.in/p/taxationne...
⚫ CA Final Direct Tax Laws and International Taxation:-
www.escholars.in/p/direct-tax...
⚫ Income Tax B.com(H/P), BBA:-
www.escholars.in/p/income-tax...
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Topic Covered:
Meaning of Business and its Types,
Meaning of Profession,
Section 28 Taxable Income,
Concept of Depreciation,
Section 32AD Investment in new plant & machinery in notified backward areas,
Section 35AD Specified Business,
Section 35CCD: Expenditure on the skill development project,
Section 35CCC: Expenditure on Agricultural extension project,
Section 35DDA: Expenditure on voluntary Retirement scheme,
Section 35CCA: Contribution to the association for carrying out notified Rural development programme,
Section 40(a)(v): Tax on Non-Monetary prerequisite, Payment of interest, Bonus, commission or remuneration to partners by the partnership firm, Provision of Gratuity,
Section 43B Expenses allowed on payment basis Capital gain/loss in case of a capital asset,
Section 44AA: Compulsory maintenance of Books of accounts,
Section 44AD Computing profits and gains of business on the presumptive basis,
Section 44AB Compulsory audit of books of accounts (Tax audit),
Section 44AE: Presumptive taxation for transports,
Section 44ADA: PGBP on presumptive Income for professional,
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THANKS SIR

[@GroomingEducationAcademy]

Most welcome