Having said that, to offer reduction to small taxpayers through the monotonous task of keeping books of account and finding them audited, earnings tax regulation has launched the principle of presumptive taxation plan.

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In the above mentioned illustration, the entire receipt is below the revised/improved presumptive Restrict of Rs. seventy five lakh along with the cash receipt is a lot less than 5% of the overall receipts.

No, It's not at all compulsory to choose Segment 44AE, it is actually optional, if you choose for regular provisions, You then might have to keep up textbooks of accounts and acquire precisely the same audited.

No concession in payment of advance tax. Same shall be paid in four installments According to conventional progress tax provisions

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