Скачать или смотреть Depreciation – Profits and Gains of Business or Profession | Income Tax 2025-26 |BCom BBA| TaxXplain

Depreciation – Profits and Gains of Business or Profession in Income Tax One Shot | AY 2025-26 | BCom BBA | TaxXplain

Depreciation under the Income Tax Act explained in detail as part of Income from Profits and Gains of Business or Profession (PGBP) for AY 2025-26.

This lecture is designed for BCom and BBA students to understand Depreciation (Section 32) with exam-oriented and conceptual clarity.

Topics covered include meaning of depreciation, conditions under Section 32, Classification of depreciable assets, rates of depreciation, block of assets concept, additional depreciation, unabsorbed depreciation, and important exam points related to profits and gains of business and profession income under Income Tax Act.

Useful for BCom, BBA, CA Foundation, CMA, CS and Income Tax students for semester exams and revision.

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🔗 Useful Links

👉 Income Tax Full Playlist:🎥 Income Tax Lectures for B.Com/BBA | AY 2025-26 | Full Syllabus Full Lecture by TaxXplain (Hindi)

📌 Important Links:
🔹 Chapter 1 – Introduction and Basic Concepts:
   • Introduction and Basic Concepts | Income T...  

Income Tax New Slab Rates for AY 2025-26 (Old and New Tax Regime):
   • New Tax Slab Rates | Old vs New Tax Regime...  

🔹 Chapter 2 – Residential Status and Its Tax Liability:
   • Residential Status One Shot Revision | Inc...  

🔹 Chapter 3 –
Agricultural Income and its Assessment:
   • Agricultural Income | Income Tax | B.Com/B...  

🔹 Chapter 4 –
Income from House Property:
   • Income from House Property | Income Tax | ...  


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