Not known Factual Statements About 44 cash
Not known Factual Statements About 44 cash
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Presumptive taxation scheme relieves tiny taxpayers from keeping standard textbooks of account and acquire them audited. Threshold limitations below 44AD and 44ADA elevated in Spending budget 2023.
In the event the specialists claim their income to become under fifty% of their gross whole receipts as well as if they exceed the the limit of gross receipt, then they cannot select presumptive taxation.
Even with choosing presumptive scheme below section 44ADA, taxpayer can assert portion eighty tax preserving deductions and investments.
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If an assessee fulfills any of the next requirements, then they have to retain publications of accounts and obtain accounts audited less than portion 44AB:
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Part 44AE – Typical books of account shall be managed and audit shall be carried out no matter turnover or profits.
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