About 44 cash
About 44 cash
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Section 44AD – According to Segment 44AD, where a taxpayer opts for presumptive taxation scheme for just about any with the financial yr he is required to carry on to choose for the same for next five years. If he fails to take action, he won't be eligible to select presumptive taxation plan u/s 44AD for five several years succeeding the 12 months by which he opts out. Additional, with regard to Those people five monetary decades the place taxpayer is ineligible to select presumptive taxation scheme u/s 44AD, typical publications of account need to be managed and audit shall be executed if whole income exceeds simple exemption limit.
Presumptive taxation scheme relieves small taxpayers from keeping frequent textbooks of account and acquire them audited. Threshold limits under 44AD and 44ADA enhanced in Funds 2023.
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The overall accumulated turnover that each one the businesses make throughout the system of your fiscal years shall be taken into account when professing deductions beneath Part 44AD.
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