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360° Approach to PRESUMPTIVE TAXATION

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Book Details
Title 360° Approach to PRESUMPTIVE TAXATION
ISBN 978-81-977297-6-8
Edition 2nd edn., 2024
Pages 224
Authors CA. R.S. KALRA
Publisher Bharat Publishers
(Flat 27% Discount for a limited period + Free Shipping)
HSN/SAC Code49011010
SKU: TG-BPG-ATPTXA Categories: , , ,

Description

Order “360° Approach to PRESUMPTIVE TAXATION,” 2nd edition (2024) by CA R.S. Kalra. This 224-page guide, published by Bharat Publishers, offers a detailed analysis of presumptive taxation, providing practical insights for taxpayers and professionals. Available now with a flat 27% discount for a limited period and free shipping. Secure your copy today using ISBN 978-81-977297-6-8 to master presumptive taxation.

Chapter Number Description Page Number
Bharat? 5
Foreword by CA. (Dr.) Girish Ahuja 7
Preface to the Second 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 Interplay of section 44AA, 44AB and 44AD of the Income Tax Act, 1961 165
Chapter 15 Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession 186
Chapter 16 Tax Deducted at Source and Advance Tax 197
Chapter 17 Penalty for failure to get accounts Audited – Section 271B 204
Chapter 18 Presumptive Taxation does not create a privileged class of taxpayers 209
Chapter 19 Invocation of Section 69C — If Assessee is Opting for Presumptive Taxation 217
Chapter 20 Comparative Study of Section 44AD, 44ADA and 44AE 223

Additional information

Publisher

Bharat

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