44 cash Options
44 cash Options
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Even with opting for presumptive scheme underneath segment 44ADA, taxpayer can assert area 80 tax conserving deductions and investments.
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Portion 44AD – As per Part 44AD, the place a taxpayer opts for presumptive taxation scheme for just about any of your monetary 12 months he is needed to continue to choose for a similar for upcoming five a long time. If he fails to take action, he won't be suitable to opt for presumptive taxation plan u/s 44AD for 5 years succeeding the calendar year in which he opts out. More, with respect to These five fiscal several years where taxpayer is ineligible to go with presumptive taxation plan u/s 44AD, normal guides of account need to be maintained and audit shall be performed if overall earnings exceeds essential exemption Restrict.
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Section 44ADA – Frequent publications of accounts are to be maintained and get them audited if money exceeds primary exemption Restrict.
Anyone carrying on qualified organization or profession below Area 44AD or 44AE or 44ADA and claims income lower in comparison to the prescribed earnings, will not be permitted to benefit from the reduction provided for upkeep of textbooks of account and audit.
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