The 44 cash Diaries
No other deductions for enterprise costs that usually are allowed could be claimed eg. depreciation, rent, administrative costs etcNo, It is far from compulsory to choose Part 44AE, it truly is optional, if you choose for normal provisions, Then you definitely may need to maintain publications of accounts and have the exact same audited.
Portion 44AD – As per Segment 44AD, the place a taxpayer opts for presumptive taxation plan for any of the fiscal yr he is required to continue to decide for the same for subsequent five many years. If he fails to take action, he won't be eligible to go for presumptive taxation scheme u/s 44AD for 5 several years succeeding the calendar year wherein he opts out. Additional, with regard to Individuals five economic yrs wherever taxpayer is ineligible to opt for presumptive taxation scheme u/s 44AD, frequent publications of account must be managed and audit shall be done if full profits exceeds essential exemption limit.
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If the taxpayer can't select a presumptive revenue scheme to the 5 years, i.e. he has not complied with segment 44AD(4), and his full income exceeds the quantity not chargeable to tax, He's liable to take care of publications of accounts.
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Experts have also been included to your ambit of presumptive taxation – browse here intimately. However, the closing date of five many years condition applies only to organizations.
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No concession in payment of advance tax. Similar shall be paid out in four installments as per normal progress tax provisions
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