The 44 cash Diaries
The 44 cash Diaries
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Segment 44AD – Standard books of accounts are to generally be preserved if revenue exceeds the basic exemption Restrict and an audit shall be performed if situations as per provisions of Section 44AB are fulfilled.
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The limit is greater to INR seventy five lakhs if the overall amount been given in cash does not exceed five % of the full gross receipts of such prior year.
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I'm a chartered accountant, very well-versed in the ins and outs of income tax, GST, and keeping the textbooks well balanced. Figures are my detail, I'm able to sift through economical statements and tax codes with the best of these. But there's Yet another facet to me – a facet that thrives on words click here and phrases, not figures. Go through more
Presumptive taxation plan lets the taxpayers declare their taxable money at a prescribed level no matter genuine gain/gains and subsequently relieves them within the load of sustaining regular textbooks of account and obtaining the similar audited.
Presumptive taxation plan relieves modest taxpayers from maintaining typical books of account and acquire them audited. Threshold boundaries below 44AD and 44ADA elevated in Budget 2023.
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Segment 44AD – According to Area 44AD, wherever a taxpayer opts for presumptive taxation plan for virtually any of your monetary year he is required to continue to choose for a similar for future five yrs. If he fails to take action, he will not be eligible to choose presumptive taxation scheme u/s 44AD for 5 a long time succeeding the yr wherein he opts out. Even more, with regard to All those 5 monetary years in which taxpayer is ineligible to opt for presumptive taxation plan u/s 44AD, frequent textbooks of account have to be preserved and audit shall be done if total income exceeds primary exemption limit.
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