PRESUMPTIVE TAXATION

Name: PRESUMPTIVE TAXATION
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Book Details

Contents at a glance

Bharat?	5
Foreword by CA. (Dr.) Girish Ahuja	7
Preface to the Third 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 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	152
Chapter 14 Cash Deposits in Cases of Businesses Covered under Presumptive Taxation	155
Chapter 15 Interplay of section 44AA, 44AB and 44AD of the Income Tax Act, 1961	169
Chapter 16 Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession	190
Chapter 17 Tax Deducted at Source and Advance Tax	203
Chapter 18 Penalty for failure to get accounts Audited – Section 271B	210
Chapter 19 Presumptive Taxation does not create a privileged class of taxpayers	215
Chapter 20 Invocation of Section 69C — If Assessee is Opting for Presumptive Taxation	224
Chapter 21 Comparative Study of Section 44AD, 44ADA and 44AE	230