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360° Approach to Presumptive Taxation
360° Approach to PRESUMPTIVE TAXATION
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360° Approach to Presumptive Taxation

Handbook on Tax Deduction at Source Handbook on Tax Deduction at Source
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Book Details
Title 360° Approach to Presumptive Taxation
ISBN 978-93-4808-028-8
Edition 3rd edn., 2025
Pages 256
Authors CA R.S.Kalra
Publisher Bharat Publishers
(Flat 25% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-APPTPTXA Categories: , , ,

Description

Discover “360° Approach to Presumptive Taxation” (3rd Edition, 2025) by CA R.S. Kalra – a comprehensive 256-page guide on simplified taxation under sections 44AD, 44ADA & 44AE. ISBN: 978-93-4808-028-8. Published by Bharat Publishers. Avail Flat 25% Discount + Free Shipping for a limited time!

Chapter Number Description Page Number
Bharat? 5
Foreword by CA. (Dr.) Girish Ahuja 7
Preface to the Third Edition 9
About the Author 11
Acknowledgments 12
Message by Ashok Batra 13
Message by CA. Sanjay Kumar Agarwal 14
Detailed Contents 17
Chapter 1 Introduction 1
Chapter 2 Provisions of Section 44AB 7
Chapter 3 Concept & Meaning of Turnover 30
Chapter 4 Maintenance of Books of Accounts 46
Chapter 5 Presumptive Taxation Scheme – Section 44AD 61
Chapter 6 Presumptive Taxation Scheme under section 44ADA 110
Chapter 7 Presumptive Taxation Scheme under section 44AE 126
Chapter 8 Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents 139
Chapter 9 Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils – Section 44BB 143
Chapter 10 Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents – Section 44BBA 146
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 148
Chapter 12 Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents – Section 44BBC 150
Chapter 13 Cash Deposits in Cases of Businesses Covered under Presumptive Taxation 152
Chapter 14 Special Provision for Computing Profits and Gains of Non-Residents engaged in Business of providing services or Technology, for setting up an Electronics manufacturing facility or in connection with manufacturing or production of electronic goods, article or thing in India 155
Chapter 15 Interplay of section 44AA, 44AB and 44AD of the Income Tax Act, 1961 169
Chapter 16 Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession 190
Chapter 17 Tax Deducted at Source and Advance Tax 203
Chapter 18 Penalty for failure to get accounts Audited – Section 271B 210
Chapter 19 Presumptive Taxation does not create a privileged class of taxpayers 215
Chapter 20 Invocation of Section 69C — If Assessee is Opting for Presumptive Taxation 224
Chapter 21 Comparative Study of Section 44AD, 44ADA and 44AE 230

Additional information

Publisher

Bharat

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