Beneath Segment 44AD of presumptive taxation, small taxpayers with a lot less than Rs 2 crore of turnover are not necessary to keep up books of accounts and their gains are presumed to generally be 8% of their turnover.
Presumptive taxation scheme lets the taxpayers declare their taxable earnings in a prescribed charge irrespective of real income/gains and subsequently relieves them from the stress of keeping regular guides of account and getting the exact same audited.
can avail the advantages of the plan of presumptive taxation less than Portion 44AD furnished yearly turnover or gross receipts isn't going to exceed the above pointed out prescribed limit in the earlier economic calendar year.
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Portion 44AE website – Typical publications of account shall be maintained and audit shall be carried out no matter turnover or earnings.
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