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No, It isn't compulsory to decide Part 44AE, it's optional, if you decide for typical provisions, then you might have to maintain textbooks of accounts and have precisely the same audited.
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What on earth is presumptive taxation? A presumptive taxation is usually a method through which a federal government assumes a specific share within your turnover/gross receipts as your taxable earnings irrespective of the expenditures incurred.
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Returns thirty-working day refund/substitute thirty-day refund/substitute This item could be returned in its initial situation for a full refund or substitute in thirty days of receipt. Chances are you'll get a partial or no refund on made use of, damaged or materially diverse returns. Read entire return plan
Cash flow from the profession is obtainable at a reduced rate than 50% from the gross receipts (i.e., the expenditures to be claimed is a lot more than 50% of the gross receipts) and the entire profits is over The essential exemption.
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Section read more 44AD – As per Area 44AD, where by a taxpayer opts for presumptive taxation scheme for almost any of your fiscal year he is required to carry on to choose for a similar for following 5 a long time. If he fails to do so, he will not be eligible to go with presumptive taxation scheme u/s 44AD for five years succeeding the 12 months during which he opts out. Even further, with regard to Individuals five economical yrs where taxpayer is ineligible to go for presumptive taxation scheme u/s 44AD, standard guides of account must be taken care of and audit shall be carried out if full cash flow exceeds fundamental exemption Restrict.