What Does 44 cash Mean?
What Does 44 cash Mean?
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Section 44ADA presents a simple approach to taxation for little industry experts. Section 44ADA offers a scheme of presumptive taxation for income and gains arising from professions pointed out under Segment 44AA(one) from the Money Tax Act, 1961.
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Therefore the taxpayer can choose for the presumptive taxation scheme less than segment 44ADA along with the taxable earnings chargeable is 50% of the entire receipts.
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Area 44AD – As per Segment 44AD, the place a taxpayer opts for presumptive taxation plan for just about any with the monetary calendar year he is needed to continue to opt for the same for next five decades. If he fails to take action, he won't be qualified to choose presumptive taxation scheme u/s 44AD for five a long time succeeding the yr by which he opts out. More, with respect to those five money yrs the place taxpayer is ineligible to choose presumptive taxation scheme u/s 44AD, normal books of account have to be maintained and audit shall be conducted if full profits exceeds essential exemption limit.
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