360° Approach to Presumptive Taxation as amended by the Finance Act, 2025

Description

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