The presumptive plan of taxation minimizes the compliance stress on smaller professions and facilitates ease of undertaking business. Under the presumptive scheme of taxation, revenue/taxable earnings is presumed at fifty% of your gross receipts.

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Even with opting for presumptive scheme below area 44ADA, taxpayer can claim area eighty tax conserving deductions and investments.

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The overall amount of candles lit around the menorah during the Jewish vacation of Chanukah, which begins about the 25th day from the Hebrew thirty day period of Kislev and finishes about the 2nd or even the third working day of Tevet.

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Here, we are able to Assess his taxable money under regular provisions along with the presumptive plan as below:

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Anyone carrying on qualified enterprise or career underneath Area 44AD or 44AE or 44ADA and promises gain decreased compared to the prescribed revenue, is just not permitted to take pleasure in the relief supplied for maintenance of publications of account and audit.

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