Bharat 360 Approach to Presumptive Taxation (As Amended by The Finance Act 2023) by RS Kalra and Girish Ahuja Edition 2023

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Bharat 360 Approach to Presumptive Taxation (As Amended by The Finance Act 2023) by RS Kalra and Girish Ahuja Edition 2023

Bharat 360 Approach to Presumptive Taxation (As Amended by The Finance Act 2023) by RS Kalra and Girish Ahuja Edition 2023

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       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.