If an assessee satisfies any of the following criteria, then they must preserve books of accounts and acquire accounts audited below portion 44AB:
The composed down benefit (WDV) of property for tax purposes shall be calculated as on the depreciation is authorized annually. This WDV could well be the value from the asset for tax uses within a circumstance exactly where the asset is marketed later on via the assessee.
Exactly what is presumptive taxation? A presumptive taxation is a system by which a government assumes a certain proportion of your turnover/gross receipts as your taxable cash flow no matter the bills incurred.
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The limit is amplified to INR 75 lakhs if the overall total obtained in cash isn't going to exceed five percent of the full gross receipts of such former yr.
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Stated in Hong Kong, CPP is one of the planet's largest producers of feed and among China's foremost agricultural businesses with factories nationwide.[37]
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Presumptive taxation less than Sec 44ADA simplifies tax calculation for smaller professionals. Portion 44ADA outlines regulations and benefits, with limits revised in Price range 2023.
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