CA Final Direct Tax | Section 33 - Depreciation - PGBP | Income Tax Act 2025 | Complete Concept

In this lecture, we will discuss the provisions relating to Depreciation and Additional Depreciation under Section 33(4), 33(8) and 33(9) of the Income-tax Act, 2025, with a focus on conceptual clarity, practical examples and important examination points for CA Final students. 📚 Topics Covered: Section 33(4): Restriction on depreciation where an asset is put to use for less than 180 days. Section 33(8): Eligibility and conditions for claiming additional depreciation. Section 33(9): Rate of additional depreciation and treatment where an asset is used for less than 180 days. Eligibility of additional depreciation under different tax regimes. Practical illustrations and important conceptual questions. Key points relevant for CA Final examinations. 🎯 Target Audience: CA Final students preparing Direct Tax under the Income-tax Act, 2025. 📌 Subscribe to The Tax Club for detailed lectures, conceptual explanations and exam-oriented discussions on the Income-tax Act, 2025.