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A 360° Approach to PRESUMPTIVE TAXATION

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ISBN: 978-81-977297-6-8

AUTHOR: CA. R.S. KALRA

Edition: 2nd edn., 2024

Year: 2024

Pages: 248

Broucher
Description About Author
Chapter 1       Introduction                                                                           
Chapter 2       Provisions of Section 44AB                                                  
Chapter 3       Concept & Meaning of Turnover                                           
Chapter 4       Maintenance of Books of Accounts                                      
Chapter 5       Presumptive Taxation Scheme – Section 44AD                    
Chapter 6       Presumptive Taxation Scheme under section 44ADA          
Chapter 7       Presumptive Taxation Scheme under section 44AE              
Chapter 8       Special provision for computing profits and gains of shipping business other than cruise shipping in case of non-residents                                           
Chapter 9       Special provision for computing profits and gains in connection with the business of exploration, etc., of mineral oils – Section 44BB                  
Chapter 10     Special provision for computing profits and gains of the business of operation of aircraft in the case of non-residents – Section 44BBA                                
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      
Chapter 12     Special provision for computing profits and gains of business of operation of cruise ships in case of non-residents - Section 44BBC                                 
Chapter 13     Cash Deposits in Cases of Businesses Covered under Presumptive Taxation          
Chapter 14     Interplay of section 44AA, 44AB and 44AD of the Income Tax Act, 1961
Chapter 15     Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession                                                        
Chapter 16     Tax Deducted at Source and Advance Tax                           
Chapter 17     Penalty for failure to get accounts Audited – Section 271B 
Chapter 18     Presumptive Taxation does not create a privileged class of taxpayers          
Chapter 19     Invocation of Section 69C — If Assessee is Opting for Presumptive Taxation       
Chapter 20      Comparative Study of Section 44AD, 44ADA and 44AE
  • SKU: #978-81-977297-6-8
  • Country: India
Ravinder embarked on an unconventional path by choosing Chartered Accountancy over the traditional family business, showcasing his determination and vision. His academic journey began with a Bachelor of Commerce from DAV College, Jalandhar, followed by a Master of Commerce from Himachal Pradesh University. Driven by a keen interest in legal complexities, Ravinder also completed a Bachelor of Law from Guru Nanak Dev University, Amritsar. Ravinder’s achievements underscore his dedication and relentless efforts. His professional contributions are extensive and notable. He served as Vice-Chairman (1995-1998) and Chairman (2008-2009) of the Jalandhar Branch of the NIRC of ICAI. His involvement with the profession continued through roles such as a member of the Regional Tax Advisory Committee of CBDT, New Delhi, and various committees within ICAI, including the Direct Tax Committee (2011-2012), Special Invitee to the same committee (2012-2013), and the Indirect Tax Committee (2013-2014). Additionally, he contributed as a member of the Board of Studies of ICAI (2014-2015) and served as a Senate Member of Guru Nanak Dev University, Amritsar (2014-2016). Ravinder's expertise also extended to the Committee on Economic, Commercial Laws & WTO and Economic Advisory of ICAI (2017-2018). Currently, he is a panel author for "Tax Guru", a renowned platform for taxation insights, and has been re-appointed as a Senate Member of Guru Nanak Dev University, Amritsar (2024-2026). During the pandemic, Ravinder channeled his passion for writing into authoring three influential books on taxation: “Know When to Say NO to Cash Transactions”, “A 360° Approach to Presumptive Taxation” and “TDS: A 3-Dee System”. These works provide invaluable clarity on various aspects of direct taxes, offering professionals and readers essential insights.
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