PGBP stands for Profits and Gains for Business or Profession.
SECTION 28: Charging section
SECTION 29: Income from profits of business or profession, how computed.
SECTION 30: Rent, Rates, Taxes, Repairs and Insurance for buildings.
SECTION 31: Repairs and insurance for machinery, Plant and furniture.
SECTION 50B: Slump sale.
SECTION 40A (ii): Income tax
SECTION 40A (iia): Wealth tax.
SECTION 69: Unexplained Investments.
SECTION 33AC: Reserves for Shipping business.
SECTION 269T: Mode of repayment of loans or deposits.