The presumptive scheme of taxation minimizes the compliance stress on small professions and facilitates relieve of executing small business. Beneath the presumptive scheme of taxation, gains/taxable cash flow is presumed at fifty% from the gross receipts.
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Portion 44ADA is really a Specific provision for calculating the taxable revenue for modest pros in selected instances.
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Deduction of remuneration just isn't authorized If your firms income are taxed underneath the presumptive taxation segment 44AD or 44ADA.
On the face of it, shifting concentration in the direction of distributions to compensated-in cash around inside rates of return is bewildering supplied how poorly the industry is carrying out on each.
Certainly, you are able to opt the two Area 44AD and Section 44ADA with each other, In case you have cash flow from enterprise and also specified pros.
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