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Industry experts described in the area pays tax on their own gross receipts underneath portion 44ADA, and they might opt for this plan only if their total profits will not exceed Rs.75 lakhs/fifty lakhs.
No concession in payment of advance tax. Identical shall be paid out in 4 installments as per normal progress tax provisions
Should the experts claim their revenue to get a lot less than fifty% of their gross complete receipts and in addition should they exceed the the Restrict of gross receipt, then they cannot go for presumptive taxation.
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Displays the volume of hrs labored and the number of hrs of go away used in each group calendar year thus far.
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Segment 44ADA was released to increase the scheme of simplified presumptive taxation to specified experts. Previously, the presumptive plan of tax was readily available only to tiny companies.