@stevesmi
Hmmm I'm sure someone else can explain this better but it's basically a difference in nuance.
Past/Completed = "Ibinigay ko ang leksyon kay joy"- I gave the lesson to Joy.
If you want to emphasise that you have already given the lesson to Joy, you can use "Naibigay ko na ang leksyon kay joy". Like you mentioned, na means already in this case and emphasises the action that has taken place.
Present/Continuing = "Ibinibigay ko na ang leksyon kay joy"- I am giving the lesson to Joy (na is like an emphasis that at this very moment, I am giving this lesson to Joy). The alternative "Ibinibigay ko ang leksyon kay Joy" still makes sense but the nuance is more of a simple description of what you are doing. So with the addition of na, the emphasis is on "at this very moment" whereas without the na, there is no emphasis and it's just a simple description of your action. So let's say someone has been asking you when you'll give Joy the lesson for a really long time but you keep procrastinating. And finally you've decided to give Joy the lesson to get them off your back. That's when you'd use the "na" alternative to emphasise "hereee I'm giving it to her now!". The non-na alternative would be like if somebody asked you what you were up to and you just casually answer "I'm giving the lesson to Joy."
Future/Contemplated = "Ibibigay ko na ang leksyon kay joy" "I will give Joy the lesson now" (this is how you'd answer if someone asked you when you'd give the lesson and you want to get across that you have the intent to give the lesson)
Ibibigay ko ang leksyon kay Joy "I will give Joy the lesson." (This is how you'd answer, for example, if someone asked you what you will do later in the day)
Again, it's just a difference in nuance. Na gives the emphasis of right now/ an emphasis of the action. Both are valid and will be understood.
I hope that makes sense
Even for me, it's hard to explain haha