PGBP complete chapter (Part -4)/Income Tax Act 1961/UGC NET/CA inter/RPSC A.professor/B.com/BBA/CMA

PGBP complete chapter/profit and gains of business or profession/B.com/BBa/Income Tax BBA/ B.com ‎@mithlesh20  , Income Tax pgbp profit and gains from business and profession in Income Tax Act 1961 all concept example and problem for CA ,CS ,CMA ,BCom, BBA, MBA, LLB and other commerce courses RES-Mithilesh mam this video is also much helpful for CA inter, CMA inter, CS executive, BCom 2nd year, Bcom 1st year ,BBA ,2nd year and UGC NET exam ,SSC MTS, SSC CGL, LLB and other commerce Topic coverd:- PGBP charging section 28 #type of business #not considered as speculative business #pgbp section 29 #pgbp section 30 PGBP section 31 PGBP section 32 #change in depreciation rate of motor vehicles #method of depreciation #asserts disposal during previous year #final format #additional depreciation special points #additional depreciation #additional depreciation (amount of depreciation) #full flash question first section 32 #actual cost section 43 (1) #actual cost special cases #Christian conversion of business #pgbp section 50 case number 1 #terminal depreciation and balancing charge #PGBP section 32ADinvestment allowance age reverse #pgbp section 32AD question for practice #pgbp section 35 in house research #PGbp section 35 contribution for scientific research #pgbp section 35 question for practice #pgbp section 35d preliminary expense #section 35ad specific business part 1 #section 35ad specific business question practice #section 35ad assets not used for specific business #section 35AD Questions #section 35 CCD,35ccc,35DDA,35 CCA #section 36 specific deduction #some received by assessee for employees #animal used for business #Bad Dets #expansion of promotion on family planning of employee #SST and CCT Topic coverd:- meaning of Business and its types meaning of profession section 28 taxable income concept of depreciation section 32AD investment in new plant and machinery in notified backward area section 35AD specific business section 35 CCD expenditure on the skill development project #section 35CCCexpenditure on agriculture extension project #section 35 DDA expenditure on voluntary retirement scheme #section 135CCA contribution to the associate for carrying out notified rural development programmes sec.40(a)(v) : tax on non monetary perquisites payment of interest bonus commission on remuneration to partners by the partnership firm provision of gratuity sec.43B: expenses allowed on payment basis capital gain loss in case of capital assets.44AA: compulsory maintenance of books of accounts sec.AB: compulsory audit of books of accounts ( tax Audit) Sec:AE presemtive taxation for Transports sec44ADA . PGBP on presumptive income for professional Topic coverd: meaning of Business and its types #meaning of profession #section 28 taxable income #concept of depreciation #section 32AD investment in new plant and machinery in notified backward area #section 35Ad specific business section 35 CCD: expenditure on the skill development project section 35 CCC :expenditure on agriculture extension project section 35 DDA expenditure on voluntary retirement scheme #section 35CCA contribute to the association for carrying out notified rural development programme section 40a (v)5 text on non monetary perquisites payment of interest ,bonus, commission of remuneration to partner by the partnership firm, provision of gratuity #section 43B expense allowance on payment basis capital gain loss in case of capital assets section 44AA :compulsory maintenance of books of accounts section 44AD computation profit and gains of business on the persumptive basic section 44AB:compulsory audit of books of accounts(Tax Audit) #Section 44ae presemtive taxation for Transports #section 44ADA PGBP on presemtive income for professional #method of computing taxable income: 1) gross salary or gross fees as the case may be or to the taken as the base of receipt and payment account aur cash book is given from the gross income expense which are specifically allows with the Income Tax Act ay detect to arrive at taxable income 2) if profit and loss account for income and expenditure account is given net profit or surplus is taken as the base and then following adjustment made:- 1) expanse which are debit to profit and loss account but this allowed by the come Tax Act land either fully and partly are the added back 2) income that is credit to profit and loss account but not accessible at all the taxable under some different had iato be deduction