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Presumptive taxation strategies To ease tiny taxpayers are presented less than Part 44AD, 44ADA and 44AE. While Segment 44ADA is for industry experts Segment 44AD and 44AE fears little business taxpayers. Allow us to have an understanding of them in detail.
Therefore the taxpayer can opt with the presumptive taxation scheme underneath part 44ADA along with the taxable earnings chargeable is fifty% of the entire receipts.
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In the above mentioned illustration, the whole receipt is down below the revised/greater presumptive Restrict of Rs. 75 lakh and the cash receipt is under five% of the total receipts.
six% of full click here turnover or gross receipts of a tax year obtained by account payee cheque/financial institution draft, ECS as a result of checking account on or just before because of day of filing the return of money
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Area 44ADA – Typical guides of accounts are to get managed and get them audited if earnings exceeds fundamental exemption limit.
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