Bharat A 360° Approach to Presumptive Taxation By CA. R.S. Kalra Edition April 2023

Bharat A 360° Approach to Presumptive Taxation By CA. R.S. Kalra

Bharat A 360° Approach to Presumptive Taxation By CA. R.S. Kalra

Contents

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