About 44 cash
About 44 cash
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Area 44AD – As per Portion 44AD, wherever a taxpayer opts for presumptive taxation plan for just about any in the monetary yr he is required to carry on to opt for a similar for future five years. If he fails to take action, he will not be suitable to go with presumptive taxation scheme u/s 44AD for five yrs succeeding the year during which he opts out. Further, with regard to All those five economic many years wherever taxpayer is ineligible to go with presumptive taxation scheme u/s 44AD, normal publications of account must be preserved and audit shall be done if total revenue exceeds simple exemption Restrict.
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Displays the monetary number of hours labored and of leave Utilized in Just about every classification over the fork out period.
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In the above mentioned illustration, the whole receipt is beneath the revised/improved presumptive limit of Rs. 75 lakh along with the cash receipt is lower than five% of the overall receipts.
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Presumptive taxation scheme allows the taxpayers declare their taxable earnings in a prescribed rate no matter genuine gain/gains and subsequently relieves them within the stress of protecting regular books of account and receiving the similar audited.
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