New Step by Step Map For 44 cash
New Step by Step Map For 44 cash
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Beneath Area 44AD of presumptive taxation, compact taxpayers with below Rs 2 crore of turnover are certainly not expected to maintain books of accounts and their earnings are presumed to become eight% in their turnover.
Total progress tax could be paid out by final installment of advance tax i.e., fifteen March of the 12 months, in case of failure to do so, curiosity is leviable @ one% on shortfall as per Section 234C
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No, you will not be expected to maintain textbooks of account when you finally opt for presumptive taxation system.
Taxpayers declare cash flow in a prescribed level in spite of actual income. It is applicable below Part 44AD, 44AE, and 44ADA for differing kinds of taxpayers and professions.
If a taxpayer adopts a presumptive tax plan, they is just not needed to maintain any textbooks of accounts below portion 44AD. He / she just need to declare his / her presumptive cash flow on The premise of 6% or eight% (as applicable)of the total turnover or gross receipts of final 12 months
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six% of full turnover or gross receipts of a tax 12 months obtained by account payee cheque/bank draft, ECS by way of checking account on or ahead of because of date of submitting the return of profits