Profits and Gains of Business or Profession

Which section of the Income-tax Act, 1961, lists the circumstances when an assessee is compulsorily required to get the books of account audited?

Which section of the Income-tax Act, 1961, contains the presumptive tax provisions for determining whether an assessee engaged in a business, profession, or plying, hiring or leasing goods carriages can opt for such presumptive taxation schemes?

Which section of the Income-tax Act, 1961, relates to the maintenance of books of account and identifies the assessees who are compulsorily required to maintain books of account?

Which section of the Income-tax Act, 1961, contains the presumptive tax provisions for determining whether an assessee engaged in a profession can opt for such presumptive taxation schemes?

Under which section of the Income-tax Act, 1961, can an assessee engaged in plying, hiring, or leasing goods carriages opt for presumptive taxation schemes?