📊 Depreciation Under Section 32 | Income Tax Act Guide | WDV Method & Rates 2025

📊 Depreciation Under Section 32 | Income Tax Act Guide | WDV Method & Rates 2025

✅ Master depreciation calculations with our comprehensive tutorial on Section 32 of the Income Tax Act! This detailed video covers everything from basic concepts to advanced practical applications.

🎯 What You'll Learn:
- Complete understanding of Depreciation - Definition & fundamental concepts
- Section 32 applicability - Eligible assets & mandatory conditions
- Block of Assets concept explained with examples
- Written Down Value (WDV) Method - Step-by-step calculation
- Latest Depreciation Rates for FY 2025-26 (Buildings 5-10%, Machinery 15%, Computers 40%, etc.)
- Additional Depreciation provisions (20% extra for manufacturing units)
- Practical calculations with real-world business examples
- Recent amendments & important case laws
- Tax planning strategies using depreciation benefits

💡 Perfect For:
✔ CA/CS/CMA students preparing for exams
✔ Business owners managing fixed assets
✔ Tax professionals and consultants
✔ Finance managers handling ITR filing
✔ Startup founders planning tax savings
✔ Anyone dealing with tangible/intangible asset taxation

📚 Key Concepts Covered:
Understanding Section 32 is crucial for accurate business income computation. Learn how depreciation reduces taxable income, the difference between tangible assets (buildings, machinery, furniture) and intangible assets (patents, copyrights, trademarks), and how to maximize tax benefits legally. Master the WDV method that's mandatory under Income Tax Act!

🔑 Important Highlights:
- Depreciation rates range from 5% (residential buildings) to 40% (computers & software)
- 50% depreciation if asset used for less than 180 days
- Unabsorbed depreciation can be carried forward indefinitely
- Land and goodwill are NOT eligible for depreciation

🔗 Useful Resources:
🎓 Setindiabiz Academy - Tax Courses: https://www.setindiabiz.com/academy
📄 ITR Filing Services: https://www.setindiabiz.com/income-tax-return-itr
📊 TDS Rate Chart FY 2025-26: https://www.setindiabiz.com/blog/tds-rate-chart-fy-2025-26
💼 Income Tax Rates Guide: https://www.setindiabiz.com/blog/income-tax-rates-individual-india

💬 Have Questions About Depreciation Calculation?
Drop your queries in the comments! Our expert faculty at Setindiabiz Academy will help clarify your doubts and provide practical guidance.

🎓 Advance Your Tax Knowledge:
Explore our complete taxation courses at Setindiabiz Academy covering Income Tax, GST, TDS, and business compliance with expert-led training and practical examples!

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Видео 📊 Depreciation Under Section 32 | Income Tax Act Guide | WDV Method & Rates 2025 канала SETINDIABIZ