What Does 44 cash Mean?
What Does 44 cash Mean?
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Presumptive taxation plan relieves small taxpayers from protecting regular textbooks of account and acquire them audited. Threshold restrictions below 44AD and 44ADA enhanced in Budget 2023.
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Partnership corporations (Be aware that limited liability partnerships aren't qualified to go with Portion 44ADA)
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The presumptive plan of taxation lessens the compliance burden on smaller professions and facilitates simplicity of accomplishing small business. Beneath the presumptive scheme of taxation, revenue/taxable profits is presumed at fifty% from the gross receipts.
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Therefore the taxpayer can choose for your presumptive taxation plan below segment 44ADA and the taxable money chargeable is fifty% of the whole receipts.
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Section 44AE – Normal books of account shall be maintained and audit shall be carried out no matter turnover or revenue.
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