The 44 cash Diaries
The 44 cash Diaries
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Beneath Segment 44AD of presumptive taxation, compact taxpayers with a lot less than Rs two crore of turnover aren't demanded to take care of guides of accounts as well as their income are presumed to be eight% of their turnover.
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If your taxpayer can't go for a presumptive cash flow plan with the 5 years, i.e. he hasn't complied with part 44AD(four), and his full revenue exceeds the quantity not chargeable to tax, He's liable to maintain books of accounts.
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Anyone carrying on eligible enterprise or occupation underneath Section 44AD or 44AE or 44ADA and claims gain lower than the prescribed money, just isn't permitted to take pleasure in the relief presented for servicing of textbooks of account and audit.
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