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PRESUMPTIVE TAXATION UNDER INCOME TAX(Section 44AD, 44ADA and 44AE)

Home › All Courses › PRESUMPTIVE TAXATION UNDER INCOME TAX(Section 44AD, 44ADA and 44AE) This batch has ended — reserve your seat for the next one The next batch of PRESUMPTIVE TAXATION UNDER INCOME TAX(Section 44AD, 44ADA and 44AE) is in planning. Drop your email below and we’ll notify you the moment registration opens. What […]
Rohit Kapoor
Faculty Instructor
CA Rohit Kapoor
Start Date
15 Jul 2023
End Date
15 Jul 2023
duration
Duration :
2 Hrs
lesson
Lesson :
1
timer

Time :

6.30 PM
-
8.30 PM

₹1049

₹1499

+GST
Course Unavailable

This batch has ended — reserve your seat for the next one

The next batch of PRESUMPTIVE TAXATION UNDER INCOME TAX(Section 44AD, 44ADA and 44AE) is in planning. Drop your email below and we’ll notify you the moment registration opens.

What will be Covered in the Course?

  • Whether turnover or gross receipts are to be taken inclusive of GST the purpose of section 44AD and 44ADA?
  • Whether provisions of section 44AD overrides section 43B, 43CA ?
  • What is the treatment of brought forward losses in case of presumptive taxation under 44AD,44ADA and 44AE.
  • What is treatment of unabsorbed depreciation in case of presumptive taxation under 44AD,44ADA and 44AE.
  • Can a life insurance agent or mutual fund distributor can file his return of income in ITR 4 declaring presumptive income?
  • Persons who are ineligible to opt presumptive taxation scheme under Section 44AD. Whether LLP can declare deemed income under section 44AD?
  • Under what circumstances the threshold limit of Rs 2 Crore is extended to Rs 3 crores.(applicable from AY 2024-25)
  • Whether advance tax payment is mandatory to person opting presumptive taxation.
  • Whether TDS provisions are applicable in case of section 44AD,44ADA and 44AE
  • Whether the word claimed used in section 44AD is right or obligation?
  • Whether professionals other than professional specified and notified under subsection 1 of section 44AA can declare income under section 44AD?
  • Whether a person engage in derivative trading can opt for section 44AD?
  • Whether the assessee engaged in speculative business can opt for section 44AD?
  • Explain the difference between profession and vocation? Whether person doing vocation can opt for section 44AD?
  • Section 44AD (5) the word used is total income whereas section 44AB uses the word his Income? What is the significance of same?
  • Whether similar provision like 44AD(4) is also provided in section 44ADA?
  • Where a person is not required to maintain any books of accounts in case of person opting for presumptive taxation.
  • Whether HUF can do profession?
  • Under which circumstances the enhanced limit of Rs 75 lakhs is applicable of person opting 44ADA (Apllicable from AY 2024-25)
  • To whom section 44AE is applicable?
  • Difference between gross vehicle weight and unladen weight in section 44AE?
  • How to determine whether a vehicle is heavy goods vehicle for other than heavy goods vehicle?
  • Whether Private limited company can declare deemed income under section 44AE?
  • Whether in non-resident Assessee can go for section 44AE?
  • How to compute income in case a person owns or hire heavy or light goods vehicles more than 10.