Book: 360 degree approach to PRESUMPTIVE TAXATION

income tax presumptive tax book

Book: 360 degree approach to PRESUMPTIVE TAXATION

Book title: 360 degree approach to PRESUMPTIVE TAXATION as amended by the Finance Act, 2025

by CA R.S. Kalra

Foreword by CA (Dr.) Girish Ahuja

3rd Edition, 2025

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Index of the book

Chapter 1       Introduction

Chapter 2       Provisions of Section 44AB

Chapter 3       Concept & Meaning of Turnover

Chapter 4       Maintenance of Books of Accounts

Chapter 5       Presumptive Taxation Scheme – Section 44AD

Chapter 6       Presumptive Taxation Scheme under section 44ADA

Chapter 7       Presumptive Taxation Scheme under section 44AE

Chapter 8       Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents

Chapter 9       Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils – Section 44BB

Chapter 10     Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents – Section 44BBA

Chapter 11     Special provision for computing profits and gains of foreign companies engaged in the business of civil construction, etc., in certain turnkey power projects – Section 44BBB

Chapter 12     Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents – Section 44BBC

Chapter 13     Cash Deposits in Cases of Businesses Covered under Presumptive Taxation

Chapter 14     Interplay of section 44AA, 44AB and 44AD of the Income Tax Act, 1961

Chapter 15     Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession

Chapter 16     Tax Deducted at Source and Advance Tax

Chapter 17     Penalty for failure to get accounts Audited – Section 271B

Chapter 18     Presumptive Taxation does not create a privileged class of taxpayers

Chapter 19     Invocation of Section 69C — If Assessee is Opting for Presumptive Taxation

Chapter 20      Comparative Study of Section 44AD, 44ADA and 44AE

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