No other deductions for business enterprise fees that are generally authorized may be claimed eg. depreciation, lease, administrative fees and many others
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can avail some great benefits of the scheme of presumptive taxation less than Part 44AD offered once-a-year turnover or gross receipts does not exceed the above mentioned stated prescribed Restrict while in the preceding money 12 months.
Presumptive taxation scheme relieves compact taxpayers from keeping common publications of account and get them audited. Threshold boundaries under 44AD and 44ADA improved in Spending budget 2023.
ITR 4 can be used to file earnings from organization taxable under section 44AD, 44ADA and 44AE, revenue from brokerage has become specifically excluded through the scope of Segment 44AD hence one can’t file ITR 4.
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*The increase in boundaries is subject to a issue that ninety five% of your receipts has to be via on the net modes.
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Presumptive taxation schemes To ease little taxpayers are delivered under Portion 44AD, 44ADA and 44AE. Although Section 44ADA is for specialists Section 44AD and 44AE considerations modest business enterprise taxpayers. Allow us to have an understanding of them in detail.