Additional Depreciation under Section 32(1)(iia)
· Chapter
TAX - PGBP
12 microlessons in this chapter
Read each in 5 minutes. Each has worked examples + the bare-Act text for reference.
All lessons
1
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2
Depreciation in Amalgamation, Demerger, Succession and LLP Conversion
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3
PGBP - Items to be ADDED back to Net Profit (Disallowances)
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4
PGBP - Items to be ADDED to Income (if not credited to P&L)
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5
PGBP - Items to be DEDUCTED from Income (if credited to P&L)
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6
PGBP - Items to be DEDUCTED from Net Profit (Allowances)
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7
Rates of Depreciation and Half-Rate Rule
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8
Section 28 - Charging Section for PGBP
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9
Section 32 - Depreciation: Methods, Block of Assets and Conditions
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10
Section 43(1) - Actual Cost of Asset
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11
Sections 30 & 31 - Rent, Repairs, Insurance for Building, P&M and Furniture
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12
Speculative Business
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