Presumptive taxation scheme relieves compact taxpayers from sustaining standard guides of account and acquire them audited. Threshold restrictions beneath 44AD and 44ADA greater in Budget 2023.
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Part 44ADA – Typical guides of accounts are being preserved and obtain them audited if earnings exceeds fundamental exemption Restrict.
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Total advance tax may be paid by last installment of progress tax i.e., 15 March of the calendar year, in the event website of failure to take action, fascination is leviable @ 1% on shortfall According to Part 234C
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