Taxation - 1 II Lecture - 38 II WBSU II B.COM 2nd Sem II Honours (SSC by Sonu)

🎯 𝐈𝐧𝐜𝐨𝐦𝐞 𝐟𝐫𝐨𝐦 𝐁𝐮𝐬𝐢𝐧𝐞𝐬𝐬 𝐚𝐧𝐝 𝐏𝐫𝐨𝐟𝐞𝐬𝐬𝐢𝐨𝐧 II 𝐁𝐚𝐬𝐢𝐜𝐬 & 𝐏&𝐋 𝐀𝐝𝐣𝐮𝐬𝐭𝐦𝐞𝐧𝐭 II 𝐋𝐞𝐜𝐭𝐮𝐫𝐞 - 𝟑𝟖 II 𝐖𝐁𝐒𝐔 II 𝐁.𝐂𝐨𝐦 𝟐𝐧𝐝 𝐒𝐞𝐦 (SSC by Sonu) Hello students! Welcome back to our YouTube channel SSC by Sonu. Capital Gains complete karne ke baad, aaj se hum taxation ka sabse bada aur 15 marks ka most important chapter shuru kar rahe hain — *Income from Business and Profession (PGBP)* under Section 28 to 44. Yeh lecture aapka base strong karega! Iss lecture mein humne in sabhi topics ko chapter-wise detail mein samjhaya hai: [00:00:20] Introduction to PGBP (Section 28 to 44) & Exam Weightage (15 Marks) [00:00:46] Practical Approach: Adjusting Profit & Loss Account to compute Business Income [00:06:25] Step-by-Step Problem Solving: Handling Net Profit, Inadmissible Expenses, and Non-Business Incomes [00:23:45] Charging Section 28 & Definition of Business vs Profession [00:26:05] Specific Incomes Taxable under PGBP: Export Incentives Value of any benefit or perquisite arising from business/profession (Gifts from clients) Keyman Insurance Policy (Treatment of premium & claims) Non-compete fees (Fees received for not carrying out business) PGBP ka yeh introductory lecture exam point-of-view se kafi critical hai. Video ko bina skip kiye end tak dekhein! Agar video helpful lagi ho toh Like karein, aur apne doston/college group mein zaroor share karein! 𝗬𝗼𝘂 𝗰𝗮𝗻 𝗳𝗼𝗹𝗹𝗼𝘄 𝘂𝘀 𝗳𝗼𝗿 𝗴𝗲𝘁𝘁𝗶𝗻𝗴 𝗳𝗼𝗿 𝗻𝗲𝘄 𝘂𝗽𝗱𝗮𝘁𝗲𝘀 𝗼𝗻 - Instagram :- https://www.instagram.com/ssc__by__so... Facebook :- https://www.facebook.com/profile.php?... 𝗔𝗹𝘀𝗼 𝗳𝗼𝗿 𝗻𝗼𝘁𝗲𝘀 𝗳𝗼𝗹𝗹𝗼𝘄 𝘂𝘀 𝗼𝗻 Telegram :- https://t.me/ssc_by_sonu 𝗙𝗼𝗿 𝗣𝘂𝗿𝗰𝗵𝗮𝘀𝗲 𝗼𝗳 𝗣𝗿𝗼𝗱𝘂𝗰𝘁𝘀 𝗮𝘁 𝗗𝗶𝘀𝗰𝗼𝘂𝗻𝘁 𝗝𝗼𝗶𝗻 𝗵𝗲𝗿𝗲 👇 Telegram :- https://t.me/indian_top_offers #pgbp #businessandprofession #taxation #wbsu #bcom2ndsem #incometaxact1961 #section28 #pandladjustment #keymaninsurance #noncompetefees #commerceclasses #bcomhonours #taxationlaw #taxationlecture #calcuttauniversity #bcomstudents #sscbusonu