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If your experts claim their cash flow to be lower than 50% of their gross whole receipts as well as whenever they exceed the the Restrict of gross receipt, then they can't choose presumptive taxation.
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If an assessee meets any of the next criteria, then they need to maintain books of accounts and acquire accounts audited below area 44AB:
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Be aware: Any sum paid out Through progress tax on or in advance of 31st working day of March shall also be handled as progress tax paid over the economic yr ending on that day.
To your extent that this boosts the force on personal fairness money to capitulate, slicing pricetags to obtain property out the doorway, it can hurt longer-time period effectiveness — Regardless of the measure applied To guage it.
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(“Owns” also features products more info carriage taken on employ or installment where the quantity payable continues to be due)
Will I be permitted any deduction for virtually any expenditure incurred for investments and coverage top quality less than Segment 80C and 80D, if I select presumptive taxation?
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