Free Live CMA Inter DT Batch L17. PGBP (Part 4) for Dec 2026 by CA Pranav Chandak #cmainter

Welcome to the Free Full Course Regular Batch of Direct Tax for CMA Intermediate Dec 2026. 📚 In this session, you'll understand the chapter PGBP (Profits & Gains of Business or Profession) in a simple, practical & exam-oriented manner. 𝕀𝕟 𝕥𝕙𝕚𝕤 𝕔𝕙𝕒𝕡𝕥𝕖𝕣 𝕨𝕖'𝕝𝕝 𝕔𝕠𝕧𝕖𝕣: ✅ Introduction to PGBP ✅ Basis of Charge (Section 28) ✅ Method of Accounting (Section 145) ✅ Business Income vs Profession Income ✅ General Principles for Allowability of Expenses ✅ Expenses Allowed (Sections 30–37) ✅ Expenses Expressly Disallowed ✅ Depreciation (Section 32) ✅ Block of Assets & WDV Concept ✅ Additional Depreciation ✅ Scientific Research & Capital Expenditure ✅ Speculation Business & Specified Business ✅ Presumptive Taxation (Sections 44AD, 44ADA & 44AE) ✅ Maintenance of Books of Accounts & Tax Audit Basics ✅ Practical Illustrations & Concept Building ✅ Important MCQs & PYQ Discussion ✅ CMA Intermediate Exam-Oriented Questions & Concepts ℂ𝕄𝔸 𝕀𝕟𝕥𝕖𝕣 ℙ𝕣𝕠𝕕𝕦𝕔𝕥 𝕃𝕚𝕟𝕜 1. Both Group: 2. Group 1: 3. Group 2: 𝔽𝕚𝕝𝕝 𝔾𝕠𝕠𝕘𝕝𝕖 𝕗𝕠𝕣𝕞 𝕥𝕠 𝕘𝕖𝕥 𝔽𝕣𝕖𝕖 ℕ𝕠𝕥𝕖𝕤: 𝕁𝕠𝕚𝕟 𝔽𝕣𝕖𝕖 𝕎𝕙𝕒𝕥𝕤𝕒𝕡𝕡 𝔾𝕣𝕠𝕦𝕡 ℂ𝕠𝕟𝕟𝕖𝕔𝕥 𝕨𝕚𝕥𝕙 ℙℂ𝔸 📱 Office Numbers: 💻 Email ID: pcapune1@ 🌍 Website: 📲 Download PCA App: 𝔸𝕝𝕝 ℙℂ𝔸 ℙ𝕝𝕒𝕥𝕗𝕠𝕣𝕞𝕤 📢 Telegram Channel: 📸 Instagram: 🐦 X: 🌍 Website: 💙 PCA Fam Club: 📲 Download PCA App: ℍ𝕖𝕒𝕕 𝕆𝕗𝕗𝕚𝕔𝕖 𝔸𝕕𝕕𝕣𝕖𝕤𝕤 Office No. 23, 1st Floor, Mantra Essence Commercial Complex, Jagdamba Bhawan Marg, Pisoli, Undri, Pune, Maharashtra - 411060