Bharat 360 Approach to Presumptive Taxation (As Amended by The Finance Act 2024) by RS Kalra and Girish Ahuja 2nd Edition 2024
Bharat 360 Approach to Presumptive Taxation (As Amended by The Finance Act 2024) by RS Kalra and Girish Ahuja 2nd Edition 2024
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Bharat 360 Approach to Presumptive Taxation (As Amended by The Finance Act 2024) by RS Kalra and Girish Ahuja 2nd Edition 2024
Order “360° Approach to PRESUMPTIVE TAXATION,” 2nd edition (2024) by CA R.S. Kalra. This 224-page guide, published by Bharat Publishers, offers a detailed analysis of presumptive taxation, providing practical insights for taxpayers and professionals. Available now with a flat 27% discount for a limited period and free shipping. Secure your copy today using ISBN 978-81-977297-6-8 to master presumptive taxation.
Chapter Number | Description | Page Number |
Bharat? | 5 | |
Foreword by CA. (Dr.) Girish Ahuja | 7 | |
Preface to the Second Edition | 9 | |
About the Author | 11 | |
Acknowledgments | 12 | |
Message by Ashok Batra | 13 | |
Message by CA. Sanjay Kumar Agarwal | 14 | |
Detailed Contents | 17 | |
Chapter 1 | Introduction | 1 |
Chapter 2 | Provisions of Section 44AB | 7 |
Chapter 3 | Concept & Meaning of Turnover | 30 |
Chapter 4 | Maintenance of Books of Accounts | 46 |
Chapter 5 | Presumptive Taxation Scheme – Section 44AD | 61 |
Chapter 6 | Presumptive Taxation Scheme under section 44ADA | 110 |
Chapter 7 | Presumptive Taxation Scheme under section 44AE | 126 |
Chapter 8 | Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents | 139 |
Chapter 9 | Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils – Section 44BB | 143 |
Chapter 10 | Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents – Section 44BBA | 146 |
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 | 148 |
Chapter 12 | Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents – Section 44BBC | 150 |
Chapter 13 | Cash Deposits in Cases of Businesses Covered under Presumptive Taxation | 152 |
Chapter 14 | Interplay of section 44AA, 44AB and 44AD of the Income Tax Act, 1961 | 165 |
Chapter 15 | Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession | 186 |
Chapter 16 | Tax Deducted at Source and Advance Tax | 197 |
Chapter 17 | Penalty for failure to get accounts Audited – Section 271B | 204 |
Chapter 18 | Presumptive Taxation does not create a privileged class of taxpayers | 209 |
Chapter 19 | Invocation of Section 69C — If Assessee is Opting for Presumptive Taxation | 217 |
Chapter 20 | Comparative Study of Section 44AD, 44ADA and 44AE | 223 |
Additional information
Weight | 0.5 kg |
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