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Of course, you'll be able to opt both Portion 44AD and Segment 44ADA collectively, When you've got earnings from organization along with specified pros.

Precisely what is presumptive taxation? A presumptive taxation can be a system through which a federal government assumes a specific percentage of one's turnover/gross receipts as your taxable money irrespective of the fees incurred.

When the specialists assert their revenue for being less than 50% in their gross full receipts and in addition when they exceed the the Restrict of gross receipt, then they can not go with presumptive taxation.

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Part 44AD – According to Section 44AD, wherever a taxpayer opts for presumptive taxation plan for just about any of your monetary calendar year he is necessary to carry on to choose for the same for up coming five decades. If he fails to take action, he will not be eligible to select presumptive taxation plan u/s 44AD for five decades succeeding the year during which he opts out. Even more, with regard to These 5 economical many years wherever taxpayer is ineligible to go for presumptive taxation plan u/s 44AD, typical books of account need to be maintained and audit shall be conducted if total income exceeds basic exemption Restrict.