Certainly, someone can assert benefit of Segment 44AD and Area 44ADA concurrently if he/she has money from each career and also small business.
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Total advance tax is often compensated by very last installment of advance tax i.e., 15 March of a 12 months, in case of failure to take action, desire is leviable @ one% on shortfall According to Section 234C
one. Chartered Accountant has to mention certain clause of Portion 44AB in Sort 3CD , underneath which assessee is being audited. The same clause has to be mentioned when developing UDIN.
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What's presumptive taxation? A presumptive taxation is really a procedure in which a government assumes a particular percentage within your turnover/gross receipts as your taxable money irrespective of the expenses incurred.
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No other deductions for organization expenditures that are often authorized could be claimed eg. depreciation, hire, administrative bills and so on
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Presumptive taxation scheme relieves smaller taxpayers from keeping normal books of account and get them audited. Threshold limitations under 44AD and 44ADA elevated in Budget 2023.