Practical Issues under Presumptive Taxation u/s 44AD and Section 44ADA and Comparison u/s 58 of Income Tax Act 2025
Recent Changes in ITR forms Applicable for A.yr 2026-27 and Practicle Issues in Presumtpive Taxation Section 44AD 44ADADownload
Practical Issues under Presumptive Taxation u/s 44AD and Section 44ADA and Comparison u/s 58 of Income Tax Act 2025
CA. Pankaj Kumar Mishra (FCA, LLB, Peer Reviewer, FAFD (Forensic Auditor), M-com, B-Com (CS)) CCIA(ICAI), CCGST(ICAI), CCCAB (ICAI), CCAI(ICAI) Co-opted Member as Special Invitee of ICAI: Carrier Counselling Committee of the ICAI for the year 2025-26. Editorial Board of the ICAI for the year 2024-25 Direct Tax Committee of the ICAI for the year 2023-24 Research Committee NIRC of the ICAI for the year 2024-25. Visiting Faculty of: The National Academy of Direct Taxation (NADT) The Institute of Chartered Accountant of the India (ICAI)- (MCS) The Institute of Cost and Management Accountant of India -Direct-Taxes Specially Acknowledged by the Direct Tax committee of ICAI: for contribution for revising the “Guidance Note on Tax Audit Under section 44AB of The Income Tax Act 1961(Revised 2023). Brief About CA Pankaj Kumar Mishra and his Work Expertise: CA Pankaj Kumar Mishra is a Fellow Chartered Accountant with extensive professional practice in Startup and MSME Advisory Services, covering a comprehensive range of direct and indirect taxation planning, regulatory management, and strategic financial advisory. His core specialization spans tax compliance management, international taxation frameworks. Over the years, he has developed strong expertise in interpreting and applying complex tax provisions, along with managing intricate income-tax proceedings before various wings of the Income Tax Department. A significant part of his professional profile is his active representation before appellate authorities, including Commissioner of Income Tax (Appeals), Income Tax Appellate Tribunal (ITAT), and Other quasi-judicial forums, Including GST Matters and Representation also. He has a proven track record of successfully preparing, presenting, and defending complex tax matters at various appellate stages, demonstrating strong analytical and advocacy skills. His professional journey includes handling matters such as assessments, reassessments, TDS proceedings, search & seizure-related issues, and high-value scrutiny cases. He has also led numerous due diligence assignments, including financial, tax, and technical viability evaluations for mergers, acquisitions, strategic investments, and joint ventures involving both domestic and international stakeholders. also having rich experience in business structuring, foreign exchange laws (including FEMA regulations), and foreign trade policy advisory. In addition to his practice, CA Pankaj Kumar Mishra is well-recognized for his contribution to the profession through knowledge sharing. He has delivered numerous seminars, workshops, and technical sessions at the Northern India Regional Council (NIRC) of ICAI, as well as at other professional forums across Pan-India. His sessions on taxation, startup advisory, and emerging regulatory frameworks have been highly appreciated by participants and peers. Thanks, and Regards CA Pankaj Kumar Mishra