About 44 cash
About 44 cash
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Deduction of remuneration just isn't permitted Should the firms money are taxed under the presumptive taxation section 44AD or 44ADA.
Whole advance tax might be paid by last installment of progress tax i.e., fifteen March of a yr, in the event of failure to take action, interest is leviable @ one% on shortfall as per Part 234C
In the above scenario, Mr Ram can opt for presumptive taxation if the tax is paid on fifty% of gross receipts. Consequently, Ram can opt to pay out tax underneath the presumptive scheme of taxation beneath segment 44ADA.
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Observe: Any amount of money paid By the use of progress tax on or in advance of 31st day of March shall even be handled as advance tax paid out in the course of the financial calendar year ending on that day.
On the other hand, to provide reduction to small taxpayers with the monotonous position of preserving publications of account and receiving them audited, revenue tax regulation has launched the thought of presumptive taxation scheme.
Often the Tits team is considered a seventeenth non-strict easy team of Lie form, or maybe a twenty seventh sporadic team, which would generate a total of 45 lessons of finite easy teams.
Displays the quantity of several hours worked and the number of hrs of leave Employed in Every single class calendar year thus far.
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All deductions for business expenses are considered to are authorized. After income are taxed at fifty% with the gross receipts, the stability of 50% is considered to get allowed in the direction of all the company expenditures of the assessee.