00:03 Summary of PGBP Chart Revision 02:06 Understanding the taxation of subsidies, gifts, and benefits in business 06:11 Explanation of Deemed PGBP under section 41 08:27 Understanding the concept of PGBP and depreciation 13:03 Section 44AD of PGBP defines eligibility criteria for income calculation 15:33 PGBP chart revision includes the turnover limit, calculation methods, and deductions. 19:41 Prizm Income for Good Transport Agency explained. 21:44 Advance tax is not mandatory under Section 208. 25:52 Tax obligations and deductions under PGBP 27:53 Sections 30 and 31 allow deductions for building, plant and machinery, and furniture used for business purposes. 32:28 Understanding Goodwill and Depreciation Rates 35:28 Depreciation calculation in case of business reorganization 39:46 Depreciation calculation in case of amalgamation 43:00 Additional depreciation rules for plant and machinery 46:47 Understanding the concept of Notional Depreciation in detail. 48:44 Understanding unabsorbed depreciation and its implications 53:05 Section 50 depreciation and nature of gain 55:41 Understanding long-term nature of assets for Section 54 benefits 59:49 Capital expenditure does not include land deductions. 1:02:21 Section 35 covers Inhouse Expenditure and Donations 1:06:27 Section 35CC allows 100% deduction for skill development expenditures 1:13:14 Deduction calculation based on lower of actual and maximum 1:15:29 Deduction for resident SSC allowed at 1/5 of lower of actual and maximum cost of project 1:20:46 Revision tips for studying at home 1:23:28 Deductions covered in Section 36 1:27:56 Understanding provisions for bad debts and deductions 1:29:57 Government deductions based on set prices 1:34:17 Section 40A(IA) is crucial for non-residents regarding TDS deductions. 1:36:16 Rules for payments outside India without TDS 1:41:50 Overview of key topics discussed in PGBP Chart Revision 1:49:54 Capital expenditures and deductions under various sections. 1:52:10 Conditions for consideration and stamp duty 1:57:00 Tax audit requirements under section 44AD and 44ADA 1:59:37 Tax audit limits and penalties in 44 AD 2:05:00 Calculation of off book profit and prescription limits 2:07:46 Reporting transactions over Rs 2 lakh 2:13:54 Understanding partner's interest allotment and actual payments 2:16:29 Deductions allowed on interest if converted to other instruments

Maine telegram pe notification dekha aur bas pray Kiya ki Vijay Sir DT ka chart revision daale. And bhagwaan ne sunn Li with Prasad.... Sidha PGBP ka revision

Hats off to you sir , I genuinely don't have words to express my gratitude . paying thousands of fees here didn't gave me this content that too free . i swear if i'll pass taxation its just because of you and your fantabulous teaching 🙌🙇‍♀🙇‍♀

Amazing revision session sir. Never thought that PGBP can be covered so easily. I could genuinely recall most of the provisions, section numbers as well as the examples. PS: CA Final students can easily refer to this video.

sir i thought pgbp apse padha hua bhul gya but 😂sab kuch toh yaad sa agya and sections bhi saare yaad hogye , i cant believe , thank you sir

Thank u so much Sir! Have qualified CA Final today.. ur revision lectures were so useful of May 2024

Most awaited thanks for your support sir......pls capital Gain, salary v karwa dijy sir

Sir please title me ca inter name daliye . Confusion hota hai ❤❤ thank you so much it's very helpful ❤️🎉🎉

Sir, in fast track class you told that deduction u/s 35D, 35DD, 35DDA is also allowed when we opt for default scheme u/s 115BAA, 115BAB and 115BAC and also make correction for the same in CA final fast track book.

Sir caption m kuch confusion h shyd

Sir pls upload more chapters quickly as soon as possible

Sir next chart revision kb ayega inter ka ?

Thank you sir🎉

Sec 33AB &33ABA not discussed

Sir yeh inter ka hai ya final ka?