A Simple Key For 44 cash Unveiled
A Simple Key For 44 cash Unveiled
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What on earth is presumptive taxation? A presumptive taxation is often a method during which a govt assumes a specific proportion of the turnover/gross receipts as your taxable revenue no matter the expenses incurred.
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Portion 44AE – Typical books of account shall be managed and audit shall be performed regardless of turnover or earnings.
Immediately after opting for presumptive taxation, In the event your profits goes further than the set limit then You should get your publications audited.
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Section 44ADA was introduced to extend the scheme of simplified presumptive taxation to specified pros. Before, the presumptive plan of tax was accessible only to little companies.
If an assessee meets any of the next requirements, then they need to maintain publications of accounts and acquire accounts audited under part 44AB:
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Segment 44ADA – Typical textbooks of accounts are to be taken care of and get them audited if revenue exceeds standard exemption limit.
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