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In case the professionals assert their cash flow being fewer than fifty% of their gross overall receipts in addition to if they exceed the the Restrict of gross receipt, then they can't select presumptive taxation.
Note: Any total compensated By the use of progress tax on or prior to 31st working day of March shall also be addressed as advance tax compensated in the economic yr ending on that working day.
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Certainly, it is possible to opt the two Part 44AD and Segment 44ADA jointly, When you've got money from business and also specified industry experts.
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Section 44AD – According to Section 44AD, where by a taxpayer opts for presumptive taxation more info plan for virtually any on the fiscal calendar year he is necessary to carry on to opt for the same for next five many years. If he fails to take action, he won't be suitable to opt for presumptive taxation plan u/s 44AD for five years succeeding the 12 months through which he opts out. Additional, with regard to These 5 economical decades where taxpayer is ineligible to go for presumptive taxation scheme u/s 44AD, typical guides of account need to be taken care of and audit shall be carried out if total cash flow exceeds essential exemption limit.
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