44 cash Options

Each the calculation to become designed for that period all through which the products carriage is owned via the taxpayer

Even so, to supply aid to smaller taxpayers from your tedious work of sustaining textbooks of account and obtaining them audited, profits tax legislation has released the thought of presumptive taxation scheme.

Portion 44AE – Regular publications of account shall be preserved and audit shall be performed regardless of turnover or cash flow.

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Nevertheless, the improved limit are going to be readily available only if the cash receipt does not exceed five% of the entire receipt on the small business or career as the case can be. 

Presumptive taxation plan lets the taxpayers declare their taxable income at a prescribed amount no matter precise earnings/gains and subsequently relieves them within the load of keeping standard books of account and getting the similar audited.

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It is usually recommended you diligently critique the conditions of your bank loan right before shifting ahead. For those who conform to the conditions, you may be directed to a site that should question for your e-signature.

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If an assessee fulfills any of the following criteria, then they must website retain books of accounts and have accounts audited under segment 44AB:

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