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Experts described within the segment will pay tax on their own gross receipts under part 44ADA, and they might select this scheme provided that their overall income doesn't exceed Rs.seventy five lakhs/50 lakhs.
Qualified specialists incorporate interior decorators, engineers, clinical practitioners, and much more. Protecting books of accounts and auditing needs range dependant on profits levels. The scheme allows for straightforward tax calculation based on gross receipts.
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Presumptive taxation scheme allows the taxpayers declare their taxable profits at a prescribed amount no matter genuine profit/gains and subsequently relieves them from the burden of keeping regular publications of account and receiving the exact same audited.
Part 44ADA was introduced to extend the scheme of simplified presumptive taxation to specified specialists. Previously, the presumptive plan of tax was available only to little organizations.
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