110. Scientific Research Expenditure Deduction under Sec. 35 Income Tax | PGBP
Вставка
- Опубліковано 1 лип 2024
- Scientific Research Expenditure Deduction under Sec. 35 Income Tax | PGBP
00:00 - Introduction to Scientific Research Expenditure Sec. 35
12:45 - Scientific Research Expenditure [Sec. 35]
36:50 - Sec. 41(3) Where the scientific research assets is sold
57:00 - Question on Scientific Research Expenditure [Sec. 35]
✅ Income Tax AY 2024-25 (For 2024 Exam) - • Income Tax AY 2024-25 ...
✅ GST - • GST Full Course: Playl...
✅ View only Income Tax PDF (Non - Downloadable) - on-app.in/app/oc/218092/teddv
Comprehensive Learning Platform - Study At Home
Prepare for CA, CS, CMA & Skill Development Courses
💻 Windows: www.StudyAtHome.org
📱 Android & iOS App: "Study At Home - Learning App" - bit.ly/StudyAtHome_App
Other Free Courses on UA-cam:
✅ Accounting Playlist - • Accounting Playlist | ...
✅ Costing Playlist - • Costing: Playlist | CA...
✅ Customs Playlist - • Customs Full Course: P...
✅ CA Foundation QA Full Course Playlist - • Quantitative Aptitude:...
✔️ Contact Us - 7776012345, 8737012345
✔️ WhatsApp Channel - whatsapp.oia.bio/StudyAtHome-...
✔️ Telegram - t.me/StudyAtHome
✔️ Instagram - / studyathome
✔️ Twitter - / studyathome_org
✔️ Facebook - / studyathome.org
✔️ LinkedIn - / studyathome
✔️ WhatsApp - wa.me/917776012345
#carajkagrawal #pgbp #incometaxact1961 #incometax #incometaxcourse #caintertaxation #cainterdirecttax #caintertaxation #cmainterdt #cmainterclasses #csexecutivelectures #deduction
✅Join Study At Home WhatsApp Channel - whatsapp.com/channel/0029VaAOYpQ7j6g3r4W4Rr0H
✅Stay in Touch with CA Raj K Agrawal by following him on all his social media - linktr.ee/CARajKAgrawal
Hey admin, Please forward this message to Raj Sir... That please publish a Question bank where each chapter's question is there.
Thank you sir 😊
Ohh hamare pyare Sirji,❤
🌄 Apko pata h apke upar Saraswati maa ji🌟 ki itni krip h ki Ap ham sabko hard se bhi hard concept ko bahoot hi simple way m smjha dete h with conceptual clarity✨ and we are able to understand practicality. Thank you sooooooooo much sir for your support through insightful classes.🤗
Aapke pyare shabdon ke liye bahut shukriya! Mujhe khushi hai ki aapko samajhne mein madad mili! Aapka saath aur samarthan mere liye bahut zaruri hai.😊
54:03
Profit before SRCE, Dep. But after SRRE = (-)50,000
PGBP = (-)50,000
So,
Unabsorbed SRCE = 1,50,000
Unabsorbed Dep. = 2,50,000
thank you so much sir
A great task
Thank you sir 🙌
You're welcome! 😊🙌
Day by day aapki class se mere andar aatmavishwas badh raha hai...sir aapka Mai aajeewan ridi rahunga 🎉🎉🎉🎉❤❤❤❤❤❤❤❤
Glad to know that you are gaining confidence in taxation! Keep it up!
Thabk u so much sir ji 🙏🙏for your great efforts ...
It's my pleasure!
❤my ans.is correct of example profit before srce,srre nd dep
53:57 profit before Depreciation, scientific reasearch capital expenditures, scientific reasearch revenue expenditure= 5,00,000.
- scientific reasearch revenue expenditure that is 5,50,000= (- 50,000) PGBP
Scientific reasearch capital expenditure= 1,50,000
Depreciation=2,50,000.
Oho my answer is some correct & some incorrect sir
thank u so much sir ji for this amazing and logical session 🙏🙏
Most welcome!
52:12 this is like input IGST, Sir 😊😊
sir manlo agar building expense preceding three years ma nhi kia hota toh kya uski deduction nhi milti or same case authorized lab ma hota toh preceding three years revenue exp or capital expense allowed hote ? ya sirf previous year ma jo bhi capital or revenue expense hua hai usi ka milta hai authorized lab ke case ma ?
Thank for your support ❤
You're welcome! 😊🙌
Thank you sir❤
Most Welcome
Sir jab first time dekhe tab thora dimag pe jor para lakin second time me bahut enjoy kiye thank you so much sir
Glad to know that! You're welcome!
❤ Awesome 🎉🎉🎉🎉😊😊
Thank you! 😊🙌
Sir , module m "approved lab" and "other lab" contribution ka sub-part h , not of in ln-house.
sir zor ka toh pata nahi ,,,,, dil khushi se ud raha hai
Glad to hear that! Keep watching!
Sir, I have doubt regarding revenue expenditure other than (other lab) kya sbhi mein preceding 3 yrs k 2 expenditure allowed hote h yaa only to other lab?
I am confused plz clear doubt😅 sir
54:22 PGBP- ( 50000)
Unabsorbed depreciation - 250000
Unabsorbed srce-150000
Sir if SRRE EXIST IN QUESTION THAN IT WILL BE DEDUCTED FIRST THEN OTHER
Sir scientific research approved lab wala me only current year ka exp deduct hota hai ya current year ke sath 3 years preceding wala bhi deduct krne ko milega
capital exp of 3 year preceding also
Under section 115 BAB 35(2AB) is contradiicting with 351(i) in case of biotechnology business can you suggest Sir
Watch total income lecture 1, your confusion would be clear then!
❤ Good morning sir ❤
Good Morning! 😊
Sir sec 35(2AB) scientific research inhouse (approved lab) me capital and revenue 3 years preceding ka lena hai ya bs current year ka I'm so confusing sir 🙏
3 year preceding lena hai.
❤
loss on pgbp = 50000
unabsorbed depreciation = 250000
unabsorbed SRCE = 150000
Sir social statisticstical research
Capital expenditures deduction?
Social and Statistical Research - Capital and Revenue, both expenditure shall not be allowed. Only contribution is allowed.
@@StudyAtHome thank you sir 😊
loss of 50000 from business it means pgbp = (50000)
Hello Sir I am ca foundation Dec 23 ka Student Hu Mene Recently Account ki Exam Di hai but main Answer Book me Mera roll number Fill Up Karna Bhul gaya hu but mene words me Roll Number Likh diya tha To isse Mera result withheld ho sakta hai kya sir 🙏🙏
Kya hua bhai?result.mila..
54:10 PGBP (50000)
Sir my answer is correct
Answer is
PGBP. Loss 50000
Unabsorbed srce 150000
Unabsorbed depreciation 250000
Sir I am correct❤
PGBP 500000-550000=50000 loss, Unabsorbed deprecatation, SRCE will be set off except salary in same year, otherwise carry forward neat year.
pgbp- (50000)
🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩🤩
Minus 50000
😇😅
😊🙌
Thank you sir
You're Welcome!