360° Approach to Presumptive Taxation

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CONTENTS AT A GLANCE

Bharat? 5
Foreword by CA. (Dr.) Girish Ahuja 7
Preface 9
About the Author 11
Acknowledgments 12
Message by Ashok Batra 13
Message by CA. Sanjay Kumar Agarwal 14
Message by Koffee Group 15
Detailed Contents 19
Chapter 1 Introduction 1
Chapter 2 Provisions of Section 44AB 6
Chapter 3 Concept & Meaning of Turnover 29
Chapter 4 Maintenance of Books of Accounts 44
Chapter 5 Presumptive Taxation Scheme – Section 44AD 59
Chapter 6 Presumptive Taxation Scheme under section 44ADA 102
Chapter 7 Presumptive Taxation Scheme under section 44AE 118
Chapter 8 Interplay of Section 44AA, 44AB and 44AD of the Income Tax Act, 1961 131
Chapter 9 Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession 152
Chapter 10 Tax Deducted at Source and Advance Tax 164
Chapter 11 Penalty for failure to get accounts Audited — Section 271B 168
Chapter 12 Presumptive Taxation does not create a privileged class of taxpayers 173
Chapter 13 Invocation of Section 68 — If Assessee is Opting for Presumptive Taxation 180
Chapter 14 Invocation of Section 69C — If Assessee is Opting for Presumptive Taxation 188
Chapter 15 Compilation of Judicial Pronouncements 194
Chapter 16 Comparative Study of Section 44AD, 44ADA and 44AE 196

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