Presumptive Taxation Book 2025 | Bharat’s 360° Approach by CA R.S. Kalra (Finance Act 2025 Updated)

📘 Book Description

Bharat’s 360° Approach to Presumptive Taxation by CA R.S. Kalra is a comprehensive guide to understanding presumptive taxation provisions under Indian income tax law.

This 3rd Edition (2025) is updated as per the Finance Act, 2025 and provides a practical and structured approach to taxation for professionals and students.

The book simplifies complex tax provisions with real-life examples and clear explanations.

📚 Key Features

• ✅ Complete Coverage of Presumptive Taxation

• ✅ Updated as per Finance Act, 2025

• ✅ Practical Examples & Case-Based Approach

• ✅ Simplified Explanation of Tax Provisions

• ✅ Useful for Professional Practice & Exams

⚖️ Topics Covered

• Presumptive Taxation under Income Tax Act

• Sections 44AD, 44ADA & 44AE

• Eligibility & Compliance Requirements

• Calculation of Presumptive Income

• Practical Issues & Case Scenarios

💼 Who Should Buy This Book

• CA / CS / CMA Students

• Tax Consultants & Practitioners

• Chartered Accountants

• Commerce Students

• Business Owners & Professionals

⭐ Why This Book is Important

Presumptive taxation is widely used for simplifying tax compliance. This book provides a clear, practical, and updated understanding of the concept, making it highly useful for both exams and real-world application.

🏢 Publisher Details

Published by Bharat Law House, a trusted publisher in taxation and law books.