-25%
360° Approach to Presumptive Taxation
Original price was: ₹650.00.₹487.00Current price is: ₹487.00.
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)
- Description
- Additional information
- Reviews (0)
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 |
---|
Reviews
There are no reviews yet.