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Created down price of belongings is often computed as if depreciation is and has usually been claimed over the belongings
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What's presumptive taxation? A presumptive taxation is a program by which a authorities assumes a particular proportion of your turnover/gross receipts as your taxable revenue no matter the expenditures incurred.
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Portion 44AD – According to Segment 44AD, exactly where a taxpayer opts for presumptive taxation scheme for almost any of your economic yr he is needed to carry on to opt for a similar for future five years. If he fails to take action, he won't be qualified to opt for presumptive taxation plan u/s 44AD for five years succeeding the year during which he opts out. Further, with respect to Those people 5 economic several years exactly where taxpayer is ineligible to select presumptive taxation scheme u/s 44AD, normal books of account should be preserved and audit shall be performed if total profits exceeds standard exemption limit.
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