A 360° Approach to Presumptive Taxation by CA. R.S. Kalra – 1st Edition 2023

Description

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       Interplay of Section 44AA, 44AB and 44AD of the Income Tax Act, 1961
Chapter 9       Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession
Chapter 10     Tax Deducted at Source and Advance Tax
Chapter 11     Penalty for failure to get accounts Audited — Section 271B
Chapter 12     Presumptive Taxation does not create a privileged class of taxpayers
Chapter 13     Invocation of Section 68 — If Assessee is Opting for Presumptive Taxation
Chapter 14     Invocation of Section 69C — If Assessee is Opting for Presumptive Taxation
Chapter 15     Compilation of Judicial Pronouncements
Chapter 16     Comparative Study of Section 44AD, 44ADA and 44AE.