A Simple Key For 44 cash Unveiled
A Simple Key For 44 cash Unveiled
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Less than Segment 44AD of presumptive taxation, compact taxpayers with fewer than Rs two crore of turnover are usually not needed to keep up guides of accounts and their revenue are presumed being eight% of their turnover.
Part 44AD – Frequent publications of accounts are being preserved if cash flow exceeds The fundamental exemption limit and an audit shall be carried out if problems as per provisions of Section 44AB are fulfilled.
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Resident folks, HUFs and Partnership firms which have not claimed exemptions below section 10A/ 10AA / 10B/ 10BA (deductions of income derived with the export of article content or things)
Portion 44AE – Common textbooks of account shall be taken care of and audit shall be completed regardless of turnover or revenue.
*The rise in limitations is matter to a condition that ninety five% with the receipts needs to be via online modes.
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Even so, to offer aid to smaller taxpayers through the monotonous job of preserving guides of account and obtaining them audited, money tax regulation has launched the strategy of presumptive taxation scheme.