44 cash Fundamentals Explained
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6% of complete turnover or gross receipts of a tax 12 months been given by account payee cheque/lender draft, ECS through bank account on or ahead of due day of submitting the return of income
Presumptive taxation techniques To alleviate smaller taxpayers are delivered underneath Portion 44AD, 44ADA and 44AE. Even though Area 44ADA is for experts Area 44AD and 44AE considerations small business enterprise taxpayers. Allow us to recognize them intimately.
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Frequently, a person carrying on enterprise or occupation maintains textbooks of accounts and prepares a stability sheet and a gain or reduction account to understand the economic position of his business enterprise or occupation for just a monetary 12 months.
Consequently the taxpayer can opt for the presumptive taxation plan under segment 44ADA along with the taxable money chargeable is 50% of the overall receipts.
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