E- book on presumptive Taxation Titled ‘A 360° approach to Presumptive Taxation’. The book is a very well complied guide covering various aspects of the presumptive taxation. The book will certainly benefit the readers about the intricacies of presumptive taxation and will play a pivotal role in shaping and guiding the tax practitioners in their day to day proceedings.
Presumptive Taxation is one of the most sought for provision by the layman and it comprises of integral part of the Income Tax Act with capacious and pragmatic practical applications, which makes it vital for both Taxman and Professional Consultants to have a comprehensive understanding of this crucial topic
The E-book has been divided into 16 Chapters. Each Chapter contains relevant statutory provisions in italics, followed by lucid commentary by the Author with the help of examples, bullet points, flow charts, underlines and judicial pronouncements. In order to enable the readers to have interesting and rewarding reading experience, certain headings and sub-headings have been marked in colour. A careful reading of the book shall certainly impart greater understanding of the Presumptive Taxation Scheme. The Author has left no stone unturned in making the E-book as user-friendly as possible by commendably utilising his 34 years plus rich and diverse experience in taxation matters. The E-book is equally useful for the tax professionals and tax administrators.
The book is a reflection on the author’s vast professional experience spanning over three decades, where the author has examined and simplified the provisions of Presumptive Taxation under Income Tax Act, using judicial pronouncements, examples, visual representations and solutions to some of the most intricate issues faced by the practicing professionals in their practice due to implications of constant amendments to the Act. Book Contains the following topics
1. Introduction
2. Provisions of Section 44AB
3. Concept & Meaning of Turnover
4. Maintenance of Books of Accounts
5. Presumptive Taxation Scheme Under Section 44AD
6. Presumptive Taxation Scheme Under Section 44ADA
7. Presumptive Taxation Scheme Under Section 44AE
8. Interplay of Sec 44AA, 44AB and 44AD of the Income Tax Act,1961
9. Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession
10 Tax Deducted at Source and Advance Tax
11. Penalty for failure to get accounts Audited Section 271B
12. Presumptive Taxation does not create a privileged class of taxpayers
13. Invocation of Section 68 If Assessee Is Opting For Presumptive Taxation
14. Invocation of Section 69C If Assessee Is Opting For Presumptive Taxation
15. Compilation of Judicial Pronouncements
16. Comparative study of Section 44AD, 44 ADA and 44AE
Author Bio
Instruction to ITR 4 clause 3 (B)(a)-
“Profits and gains from business and professions which is not required to be
computed u/s 44AD, 44ADA or 44AE, such as income from speculative business,
agency business, commission or brokerage income etc.;
Please , elaborate how to use presumptive taxation for speculative income.
File is not available, seems same has been removed.
Please mail it us at camukeshprajapati@gmail.com
From the Topics I could find that, Presumptive taxation and Speculative business like “Intraday share trading” is not covered, the important area for assesses as well to the practioners.
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I am registered with Tax Guru.
Not able to download the e – book. Please send the e – book to my e-mail ID given below.
rceggn@gmail.com
Thanks.
Sir, please provide this e book. I am able to download even after login.
It seems the file has been removed, after clicking the link error message appearing on the screen.
I am already registered with TG. Still am not able to download the book. Please send the Ebook to my Email ID- pvsm17@rediffmail.com
THANKS.
Shri. R.S.KALRA, thanks for your valuable book. god bless you
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Require one copy of ebook on presumptive taxation. Kindly send on above email id
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Not able to download the free ebook. Link is not working. Kindly upload a workable link. This looks like a very useful book. Thanks
IT IS VERY HELPFUL SIR. THANKING YOU FOR THE SAME.