PGBP Class 4 | Section 32 Depreciation | Block of Assets, WDV, Additional Depreciation Full Leture скачать в хорошем качестве

PGBP Class 4 | Section 32 Depreciation | Block of Assets, WDV, Additional Depreciation Full Leture

📌 Books 👇 https://forms.gle/JJd63nAgiyzvpWhd6 📌 Sahaj Batch👇 https://www.camayanktrivedi.com/ 📌 Join Telegram Channel for Updates 👇 https://www.telegram.me/camayanktrivedi 📌 Follow Me on Instagram 👇 https://www.instagram.com/ca_mayank_t... In this lecture, we cover Section 32 – Depreciation under PGBP (Profits & Gains of Business or Profession) in a complete and exam-oriented manner for CA & CMA students. This is Class 4 of the PGBP series where we break down the most important and scoring topic – Depreciation. 📌 Topics Covered: • Meaning and Concept of Depreciation • Block of Assets Concept • Written Down Value (WDV) Method • Conditions for Allowability under Section 32 • Assets Eligible for Depreciation • Rate of Depreciation • Additional Depreciation • Proportionate Depreciation (180 days rule) • Treatment of Sale of Assets • Terminal Depreciation & Balancing Charge • Deemed Use Concept • Practical Exam-Oriented Adjustments This session is useful for: CA Inter Direct Tax CMA Inter Direct Tax CA Final (Revision Concept Clarity) We focus on conceptual clarity + exam application + practical adjustments — so that you can confidently attempt numerical questions in exams. If you're serious about mastering PGBP, this lecture is important. Tags Section 32 depreciation Depreciation under Income Tax Act Depreciation under PGBP PGBP Section 32 Block of Assets concept WDV method depreciation Additional depreciation section 32 Depreciation 180 days rule Terminal depreciation and balancing charge Sale of asset depreciation treatment Income tax depreciation calculation Depreciation numerical questions PGBP depreciation problems Direct Tax depreciation India CA Inter Direct Tax CA Inter PGBP CA Inter Section 32 CA Inter depreciation numericals CA Inter DT full lecture CA Inter May 2026 Direct Tax CA Inter Sept 2025 DT CMA Inter Direct Tax CMA Inter PGBP CMA Inter Section 32 CMA Inter depreciation numericals CMA Inter Dec 2025 DT CMA Final Direct Tax CMA Final PGBP CA Final depreciation CA Final Section 32 CA Final DT revision CA Final May 2026 DT CA Final Sept 2026 DT PGBP Class 3 Section 32 explained in Hindi Section 32 explained in Hinglish Income tax depreciation India CMT Classes CMTC CA Mayank Trivedi CA Mayank Trivedi Classes