The 44 cash Diaries
The 44 cash Diaries
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Section 44ADA – Typical publications of accounts are being taken care of and obtain them audited if income exceeds primary exemption Restrict.
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No, you won't be demanded to take care of textbooks of account when you finally opt for presumptive taxation procedure.
Immediately after choosing presumptive taxation, Should your money goes past the established Restrict then It's important to Get the publications audited.
Shows the monetary degree of hours worked and of depart used in Each individual group in the course of the shell out interval.
Presumptive taxation plan lets the taxpayers declare their taxable income in a prescribed fee irrespective of genuine profit/gains and consequently relieves them with the burden of keeping common textbooks of account and getting the similar audited.
Complete progress tax can be paid out by final installment of advance tax i.e., 15 March of the 12 months, in the event of failure to take action, 44 cash interest is leviable @ one% on shortfall as per Portion 234C
Section 44AE – Typical textbooks of account shall be maintained and audit shall be completed regardless of turnover or cash flow.
The presumptive plan of taxation minimizes the compliance stress on smaller professions and facilitates simplicity of undertaking company. Underneath the presumptive plan of taxation, profits/taxable revenue is presumed at 50% of your gross receipts.