Under Part 44AD of presumptive taxation, compact taxpayers with a lot less than Rs two crore of turnover usually are not needed to maintain books of accounts as well as their revenue are presumed for being 8% in their turnover.
Portion 44AD – Frequent guides of accounts are to become managed if money exceeds The essential exemption limit and an audit shall be completed if circumstances as per provisions of Area 44AB are fulfilled.
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Best and second prize winners can go with a 1-time cash choice or an annuity solution, during which they receive once-a-year payments for at least 20 years. Occasionally through which you will discover a number of winners, the prize sum will likely be divided equally amongst them.
In case of Part 44AE, if taxpayer is really a partnership agency, wage and fascination compensated to partners is allowed as deduction from prescribed revenue earlier mentioned
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Underneath the presumptive earnings scheme, the taxpayer is permitted to presume the least profits within the prescribed charge of the full turnover and is particularly relieved to find the guides of accounts audited.
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No concession in payment of advance tax. Same shall be paid out in 4 installments as per typical advance tax provisions
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