A 360° Approach to PRESUMPTIVE TAXATION by R.S. KALRA – 3rd Edition 2025

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       Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents                                           

Chapter 9       Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils – Section 44BB                  

Chapter 10     Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents – Section 44BBA                                

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      

Chapter 12     Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents – Section 44BBC                                 

Chapter 13     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

Chapter 14     Cash Deposits in Cases of Businesses Covered under Presumptive Taxation          

Chapter 15     Interplay of section 44AA, 44AB and 44AD of the Income Tax Act, 1961

Chapter 16     Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession                                                        

Chapter 17     Tax Deducted at Source and Advance Tax                           

Chapter 18     Penalty for failure to get accounts Audited – Section 271B 

Chapter 19     Presumptive Taxation does not create a privileged class of taxpayers          

Chapter 20     Invocation of Section 69C — If Assessee is Opting for Presumptive Taxation       

Chapter 21      Comparative Study of Section 44AD, 44ADA and 44AE