Understanding the Special provisions of Presumptive Taxation Scheme

Presumptive Taxation Scheme: A Comprehensive Guide

This book aims to raise awareness about the provisions of the Income-tax Act, 1961, related to the “Presumptive Taxation Scheme for Residents and Non-Residents.” Given the growing adoption of this scheme, understanding its intricacies is of immense importance.

Objective:

The primary objective of this book is to serve as a comprehensive reference guide for taxpayers, professionals, and department officials involved in assessment work. It provides a thorough understanding of the presumptive taxation scheme and the current procedures, making it an essential tool for compliance and efficient tax management.