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 Interplay of Section 44AA, 44AB and 44AD of the Income Tax Act, 1961 Chapter 9 Applicability of tax audit and presumptive taxation in case a person is carrying on both Business and Profession Chapter 10 Tax Deducted at Source and Advance Tax Chapter 11 Penalty for failure to get accounts Audited — Section 271B Chapter 12 Presumptive Taxation does not create a privileged class of taxpayers Chapter 13 Invocation of Section 68 — If Assessee is Opting for Presumptive Taxation Chapter 14 Invocation of Section 69C — If Assessee is Opting for Presumptive Taxation Chapter 15 Compilation of Judicial Pronouncements Chapter 16 Comparative Study of Section 44AD, 44ADA and 44AE |