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Presumptive taxation beneath Sec 44ADA simplifies tax calculation for compact pros. Segment 44ADA outlines rules and Added benefits, with restrictions revised in Spending plan 2023.
No, It's not Obligatory to decide Portion 44AE, it can be optional, if you decide for standard provisions, Then you really may have to maintain books of accounts and acquire the identical audited.
Observe: Any volume compensated by way of advance tax on or just before 31st working day of March shall even be dealt with as advance tax paid out through the fiscal yr read more ending on that day.
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Displays the volume of hrs labored and the number of hours of depart used in Each individual class throughout the pay period.
If an assessee meets any of the next conditions, then they need to maintain guides of accounts and have accounts audited beneath section 44AB:
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Part 44AD – Common textbooks of accounts are to get taken care of if profits exceeds The essential exemption limit and an audit shall be performed if circumstances as per provisions of Section 44AB are fulfilled.