A 360 degree Approach to Presumptive Taxation

Year: 2025

Author: CA R S Kalra

About the Book:
This comprehensive book offers a focused and practical exploration of India’s presumptive taxation schemes, intended to simplify tax compliance for small businesses and professionals. Authored by CA R. S. Kalra, the book blends statutory analysis with real-world applications, case laws, and updated commentary. It provides clarity on the intent, evolution, and usage of provisions under Sections 44AD, 44ADA, and 44AE, among others, and helps professionals grasp the compliance implications, audit interplay, and legal consequences.

Key Features:

• Exhaustive coverage across 21 well-structured chapters

• Commentary on Sections 44AD, 44ADA, 44AE, 44BB, 44BBA, 44BBB, and more

• Clarifies audit requirements, record maintenance, TDS, advance tax, and penalties

• Comparative study of different presumptive schemes

• Includes judicial pronouncements, Finance Act 2023 amendments, and practical scenarios

Chapters Include:

• Introduction and Concepts

• Section-wise Commentary (44AD, 44ADA, 44AE, etc.)

• Audit and Record-Keeping Requirements

• Industry-specific Provisions for Shipping, Aircraft, Mineral Oil Exploration

• Interplay with Sections 44AA, 44AB

• TDS, Advance Tax and Penalty Provisions

• Analysis of Cash Deposits and Section 69C Issues

Ideal For:

• Chartered Accountants and Tax Professionals

• Business Owners and SME Consultants

• Legal Practitioners and Academicians

• Students pursuing professional tax courses

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Caveat Legalis: Description based on available details—interpret with due diligence!