Bharat’s A 360° Approach to Presumptive Taxation by CA. R.S. Kalra – 3rd Edition 2025.

Bharat’s A 360° Approach to Presumptive Taxation by CA. R.S. Kalra – 3rd Edition 2025.

About A 360° Approach to Presumptive Taxation

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

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