Presumptive Taxation | Section 44AE, 44AD, 44ADA | CA /CMA Inter Direct Tax

This video covers Presumptive Taxation in detail - Section 44AE (Plying, Hiring & Leasing of Goods Carriages), 44AD (Business Owners), and 44ADA (Specified Professionals) - for CA Intermediate and CMA Intermediate Direct Tax. Topics covered: ✅ What is Presumptive Taxation and who it's designed for ✅ Section 44AE: Heavy Goods Vehicle vs. Other-than-HGV, Gross Vehicle Weight vs. Unladen Weight, ₹1,000/tonne/month vs. ₹7,500/month ✅ Section 44AD: ₹2Cr / ₹3Cr turnover limits, 6% vs. 8% rate, cash receipt condition ✅ Section 44ADA: 50% of gross receipts, ₹50L / ₹75L limits ✅When Books of Accounts and Tax Audit obligations kick in ✅ The 5-year lock-in penalty under 44AD - and how 44AE and 44ADA differ ✅ Why depreciation and WDV must be computed every year regardless of scheme ✅ Salary and interest treatment in Partnership Firms ✅Solved illustrations with full working 📌 CA Inter | CMA Inter | Income tax | ICAI Complete Direct Tax Playlist: For more information contact us: , , CA Inter Direct Tax: Join this channel to get access to perks: Other Video Links - Case Scenario 1 Clubbing explained in 1 hour *CA Inter introduction to income tax *Taxation of Agricultural Income *Introduction to Income-tax Act, 2025 *CA INTER Capital Gain Introduction *CA INTER Capital gain Exemptions For joining the regular batch for Sept 2026 and Jan 2027 Direct Tax batch: Instagram for Daily Tax Hacks: YouTube: Facebook : Linkedin : WhatsApp : Visit our website For more information�: About us: Sanjay Aggarwal Classes is an institution and a family created by its founder members having dynamic personalities & Vast experience in teaching CA students for the past 20 years. Sanjay Aggarwal Classes offers unrivaled Chartered Accountancy coaching through its satellite technology-driven coaching centers. We help CA aspirants get advanced, scientific, and personalized coaching from acclaimed faculty in their hometown in a pioneering initiative. Students are thus able to get the same excellent coaching as in any in-person class in the metro and save cost and time. #CAInter #DirectTax #ICAI #presumptivetaxation #CAExams #CMAInter #TaxPractice #DTRevision #PGBP #44AD #44ADA