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If an assessee meets any of the next standards, then they have to sustain publications of accounts and get accounts audited below area 44AB:
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As a result the taxpayer can decide for your presumptive taxation scheme beneath part 44ADA as well as taxable income chargeable is fifty% of the overall receipts.
Portion 44ADA was introduced to increase the scheme of simplified presumptive taxation to specified professionals. Previously, the presumptive scheme of tax was obtainable only to small companies.
Entire advance tax might be compensated by previous installment of advance tax i.e., fifteen March of a year, in the event of failure to do so, interest is leviable @ 1% on shortfall as per Part 234C
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The two actions of effectiveness are dinged via the short-term freeze in personal equity exits. IPO markets that slam shut for the merest ruffle and set off-shy company prospective buyers suggests it truly is tricky to provide portfolio companies.
Both of those the calculation to generally be built to the period of time for the duration of which the goods carriage is owned by the taxpayer