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Presumptive Taxation | 2nd Edition 2026 | Publication April 2026

ISBN No. 9789375615132

Presumptive Taxation is a section-wise treatise on the complete framework under the Income-tax Act 2025, Income-tax Rules 2026, and Finance Act 2026. It reconciles nine erstwhile ITA 1961 provisions (Sections 44AD, 44ADA, 44AE, 44B–44BBD and Chapter XII-G) into the new Section 58 (residents), Section 61 (non-residents) and the re-numbered Tonnage Tax Scheme in Sections 225–235. Each chapter follows a comparative ITA 1961 vs. ITA 2025 template covering the specified assessee, presumptive regime, TDS/GST, compliance, opt-in/opt-out and tax audit—supported by 81 FAQs, case studies and four statutory appendices. Authored by CA. Srinivasan Anand G., this 2nd Edition is the definitive transition guide for Tax Year 2026-27 onwards.

PRESUMPTIVE_TAXATION_2026_PRO_BOOK_9789375615132


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