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Area 44AD – Standard textbooks of accounts are to get managed if revenue exceeds The fundamental exemption limit and an audit shall be carried out if situations as per provisions of Area 44AB are fulfilled.

Presumptive taxation below Sec 44ADA simplifies tax calculation for small industry experts. Part 44ADA outlines policies and Advantages, with restrictions revised in Budget 2023.

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Displays the amount of several hours worked and the volume of hours of go away Utilized in Every group through the pay back interval.

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What on earth is presumptive taxation? A presumptive taxation is usually a method where a government assumes a certain percentage of the turnover/gross receipts as your taxable profits no matter the charges incurred.

Indeed. In case you owe in excess of INR ten,000 in taxes to the fiscal yr, You will need to shell out advance tax. As an alternative to generating four payments in regular circumstances, you must pay progress tax on or ahead of March 15th if you have picked a presumptive taxation process beneath section 44AD or 44ADA.