Presumptive taxation for specified businesses - fixed-rate rules apply subject to ownership, residency and documentation conditions.

Income from specified businesses is determined on a presumptive basis by applying fixed rates or percentages to defined bases (monthly amounts per vehicle, percentage of turnover, or percentage of receipts/payments for non-resident/foreign engagements), subject to eligibility conditions such as ownership thresholds, residency status and project approvals; the presumptive amount is treated as inclusive of all losses, allowances and deductions, with written down value and common cost allocation treated as if depreciation claims were allowed, and actual excess income over the presumptive amount must be added.

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