Profit and gains of business and profession | Part -1 | CA,CS,CMA Inter | For May26 onwards| L-18

Struggling to complete Income Tax before your CA / CS / CMA exams? (Applicable for May/June 2026 to Jan 2027 Attempts) Random YouTube lectures won’t help you score. You need a structured, exam-oriented approach. 👉 Start your preparation NOW (Join WhatsApp Guidance): https://wa.me/message/QUHZMQGM3P7MG1 Message: “DT Guidance” (Only for serious students — don’t call directly) ________________________________________ 🎓 FREE Income Tax Lectures by CA Rupal Jain For: CA Inter | CS Executive | CMA Inter 📅 Valid for Attempts: May 2026 | June 2026 | Sept 2026 | Dec 2026 | Jan 2027 ________________________________________ ▶️ Watch Full Playlist:    • INTER INCOME TAX  FOR MAY 26/SEPT 26/and J...   🎥 Start with Intro Video:    • Income Tax Regular Lectures | Intro Video ...   ________________________________________ 📚 What Makes This Different ✔ Step-by-step structured coverage (no confusion) ✔ Chart-based revision system for fast recall ✔ Concept clarity + practical problem solving ✔ Guidance + doubt support via WhatsApp ________________________________________ 📥 Free Notes & Updates 📢 Telegram: https://t.me/CARUPALTAX 📢 WhatsApp Channel: https://whatsapp.com/channel/0029VamP... ________________________________________ 🌐 Courses, Books & App 🌍 Website: https://cagram.akamai.net.in/ 📱 App: https://play.google.com/store/apps/de... ________________________________________ 👩‍🏫 About Me I’m CA Rupal Jain, founder of CA GRAM. I help students master Taxation with clarity, structure & exam focus. ________________________________________ 👉 If you’re serious about clearing, take the first step now. 🏷️ Hashtags - #CAInter #CMAInter #CSExecutive #IncomeTax #DirectTax #CAStudents 00:00 – Introduction to PGBP & Exam Orientation 01:06 – Charging Section 28 & Computation of Business Income 05:40 – Taxability of Legal vs Illegal Business Income 08:15 – Method of Accounting (Cash vs Mercantile) 10:25 – Types of Business (Speculation, Specified & Normal) 12:41 – Set-off & Carry Forward of Business Losses 18:55 – General Deductions (Sections 30 & 31) 24:00 – Depreciation Basics & Conditions (Section 32) 33:00 – Asset Classification & Depreciation Rates 42:53 – Block of Assets & WDV Method 52:25 – Additional Depreciation – Applicability & Limits 58:43 – Actual Cost (Section 43(1)) – Key Adjustments 01:01:40 – Practical Problems on Depreciation (Exam Based)