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