{"product_id":"presumptive-taxation-srinivasan-anand","title":"Presumptive Taxation","description":"\u003cp data-start=\"224\" data-end=\"262\"\u003e\u003cstrong data-start=\"224\" data-end=\"235\"\u003eAuthor: \u003c\/strong\u003eCA Srinivasan Anand G.\u003c\/p\u003e\n\u003cp data-start=\"264\" data-end=\"295\"\u003e\u003cstrong data-start=\"264\" data-end=\"273\"\u003eYear: \u003c\/strong\u003e2nd Edition, 2026\u003c\/p\u003e\n\u003cp data-start=\"297\" data-end=\"491\"\u003e\u003cstrong data-start=\"297\" data-end=\"316\"\u003eAbout the Book:\u003c\/strong\u003e\u003cbr data-start=\"316\" data-end=\"319\"\u003ePresumptive taxation sounds simple—until it isn’t. With changing provisions and evolving interpretations, what looks like an “easy scheme” often hides compliance nuances.\u003c\/p\u003e\n\u003cp data-start=\"493\" data-end=\"830\"\u003e\u003cem data-start=\"493\" data-end=\"515\"\u003ePresumptive Taxation\u003c\/em\u003e by CA Srinivasan Anand G. is a \u003cstrong data-start=\"547\" data-end=\"579\"\u003epractical, no-nonsense guide\u003c\/strong\u003e 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.\u003c\/p\u003e\n\u003cp data-start=\"832\" data-end=\"970\"\u003eIt simplifies decision-making, highlights key changes, and gives you the confidence to handle presumptive cases without second-guessing.\u003c\/p\u003e\n\u003cp data-start=\"972\" data-end=\"991\"\u003e\u003cstrong data-start=\"972\" data-end=\"989\"\u003eKey Features:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul data-start=\"992\" data-end=\"1357\"\u003e\n\u003cli data-section-id=\"tdjqru\" data-start=\"992\" data-end=\"1061\"\u003eCovers \u003cstrong data-start=\"1001\" data-end=\"1059\"\u003epresumptive taxation schemes under Income-tax Act 2025\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"13ddy8m\" data-start=\"1062\" data-end=\"1118\"\u003eDetailed analysis of \u003cstrong data-start=\"1085\" data-end=\"1116\"\u003eSections 44AD, 44ADA \u0026amp; 44AE\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"x77cbf\" data-start=\"1119\" data-end=\"1179\"\u003eComparison with provisions under \u003cstrong data-start=\"1154\" data-end=\"1177\"\u003eIncome-tax Act 1961\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"1x9mfya\" data-start=\"1180\" data-end=\"1229\"\u003eIncludes \u003cstrong data-start=\"1191\" data-end=\"1227\"\u003e80 FAQs \u0026amp; practical case studies\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"15askuq\" data-start=\"1230\" data-end=\"1276\"\u003eCovers \u003cstrong data-start=\"1239\" data-end=\"1274\"\u003elatest updates in ITR-4 (Sugam)\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003cli data-section-id=\"mnjxpm\" data-start=\"1277\" data-end=\"1357\"\u003eDiscusses \u003cstrong data-start=\"1289\" data-end=\"1355\"\u003eITAT rulings impacting presumptive rates (e.g., diamond trade)\u003c\/strong\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp data-start=\"1359\" data-end=\"1525\"\u003e\u003cstrong data-start=\"1359\" data-end=\"1377\"\u003eShipping Note:\u003c\/strong\u003e\u003cbr data-start=\"1377\" data-end=\"1380\"\u003eIn order to receive free shipping, use the shipping code 'FREESHIP' during checkout.\u003cbr data-start=\"1464\" data-end=\"1467\"\u003eFree Shipping in India – shipping via registered parcel.\u003c\/p\u003e\n\u003cp data-start=\"1527\" data-end=\"1543\"\u003e\u003cstrong data-start=\"1527\" data-end=\"1541\"\u003eIdeal For:\u003c\/strong\u003e\u003c\/p\u003e\n\u003cul data-start=\"1544\" data-end=\"1692\"\u003e\n\u003cli data-section-id=\"13datx7\" data-start=\"1544\" data-end=\"1569\"\u003eChartered Accountants\u003c\/li\u003e\n\u003cli data-section-id=\"9uxhu\" data-start=\"1570\" data-end=\"1605\"\u003eTax Consultants \u0026amp; Practitioners\u003c\/li\u003e\n\u003cli data-section-id=\"xe7s46\" data-start=\"1606\" data-end=\"1633\"\u003eSmall Business Advisors\u003c\/li\u003e\n\u003cli data-section-id=\"q2li06\" data-start=\"1634\" data-end=\"1665\"\u003eFreelancers \u0026amp; Professionals\u003c\/li\u003e\n\u003cli data-section-id=\"177o90r\" data-start=\"1666\" data-end=\"1692\"\u003eCommerce \u0026amp; CA Students\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003cp data-start=\"1694\" data-end=\"1868\"\u003e\u003cstrong data-start=\"1694\" data-end=\"1707\"\u003eHashtags:\u003c\/strong\u003e\u003cbr data-start=\"1707\" data-end=\"1710\"\u003e#PresumptiveTaxation #SrinivasanAnand #Taxmann #9789375615132 #IncomeTaxIndia #Section44AD #Section44ADA #Section44AE #lawbookstore #lawbooks #mandjservices\u003c\/p\u003e\n\u003cp data-start=\"1870\" data-end=\"1962\"\u003e\u003cstrong data-start=\"1870\" data-end=\"1889\"\u003eCaveat Legalis:\u003c\/strong\u003e\u003cbr data-start=\"1889\" data-end=\"1892\"\u003eDescription based on available details—interpret with due diligence!\u003c\/p\u003e\n\u003cp data-start=\"1964\" data-end=\"2168\"\u003e\u003cstrong data-start=\"1964\" data-end=\"2028\"\u003e100% Swadeshi – Desh ka bana, Desh ke liye. Vocal for Local.\u003c\/strong\u003e\u003cbr data-start=\"2028\" data-end=\"2031\"\u003eBy choosing to buy here, you are supporting local and independent booksellers — keeping India’s literary and knowledge ecosystem alive.\u003c\/p\u003e","brand":"M\u0026J Services","offers":[{"title":"Default Title","offer_id":44125008101412,"sku":"9789375615132","price":716.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9789375615132.jpg?v=1777285863","url":"https:\/\/mandjservice.com\/products\/presumptive-taxation-srinivasan-anand","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}