Presumptive Taxation
Author: CA Srinivasan Anand G.
Year: 2nd Edition, 2026
About the Book:
Presumptive taxation sounds simple—until it isn’t. With changing provisions and evolving interpretations, what looks like an “easy scheme” often hides compliance nuances.
Presumptive Taxation by CA Srinivasan Anand G. is a practical, no-nonsense guide to navigating Sections 44AD, 44ADA, and 44AE under the Income-tax framework. Updated as per the Finance Act, 2026, the book bridges the gap between theory and real-world filing—especially for professionals handling small businesses and freelancers.
It simplifies decision-making, highlights key changes, and gives you the confidence to handle presumptive cases without second-guessing.
Key Features:
- Covers presumptive taxation schemes under Income-tax Act 2025
- Detailed analysis of Sections 44AD, 44ADA & 44AE
- Comparison with provisions under Income-tax Act 1961
- Includes 80 FAQs & practical case studies
- Covers latest updates in ITR-4 (Sugam)
- Discusses ITAT rulings impacting presumptive rates (e.g., diamond trade)
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Ideal For:
- Chartered Accountants
- Tax Consultants & Practitioners
- Small Business Advisors
- Freelancers & Professionals
- Commerce & CA Students
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