Tag: Presumptive Taxation

Learn about new IT Rule 6GB about conditions and procedure applicable to presumptive taxation regime u/s 44BC for non-residents operating cruise ships, introduced by Finance Act, 2024.

ICAI has released the Handbook on Presumptive Taxation/Estimated Income Scheme under the Income-tax Act, 1961 (February 2023) for guidance of the Members to comply with the provisions and procedures. …