This book is an attempt to make aware about the provisions of the Income-tax Act 1961 relating to “Presumptive Taxation Scheme for Resident & Non-Resident and present procedures, which is of immense importance now, as more and more people adopting the said scheme. 

This Book also serves as a ‘reference guide’ to help and assist the taxpayers, professionals and department in their assessment work. This book will also prove to be an effective and convenient tool to educate the taxpayers in complying with the provisions of the Scheme.