Objectives & Agenda :
To analyse and interpret the provisions of the Income-tax Act relating to computation of ‘Profits and gains of business or profession’ (PGBP). In this Webinar, we shall look at the criteria for maintaining the books of accounts and persons for whom audit is mandatory, presumptive taxation for business, presumptive taxation for profession, presumptive taxation for non-residents, etc. Finally, the Webinar will touch upon relevant Judicial Precedents.