Pgbp

With reference to your earlier query...........

PGBP declaration......... means 'Profits & Gains from Business and Profession' that is being declared in any ITR, for assessment.

PGBP is an income head like Salary, Income from HP, CG and IFOS.

An assessee voluntarily declares his income earned/accrued during previous year, under such heads (as per IT act), in any suitable ITR, for assessment.