What is the meaning of presumptive taxation scheme?

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.... Income-tax Act has framed the presumptive taxation scheme under sections 44AD, sections 44ADA, sections 44AE., Section 44BB and Section 44BBB A person adopting the presumptive taxation scheme can declare income at a prescribed rate and, in turn, is relieved from tedious job of maintenance of books of account. For small taxpayers, the Income-tax Act, 1961 has framed presumptive taxation schemes ....