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Area 44ADA –  Common guides of accounts are to generally be preserved and get them audited if income exceeds standard exemption Restrict.

Section 44AD – According to Part 44AD, in which a taxpayer opts for presumptive taxation scheme for any on the monetary yr he is necessary to carry on to opt for a similar for upcoming five several years. If he fails to do so, he will not be qualified to select presumptive taxation scheme u/s 44AD for 5 a long time succeeding the year through which he opts out. Further, with respect to These five monetary yrs the place taxpayer is ineligible to go for presumptive taxation plan u/s 44AD, regular books of account need to be managed and audit shall be carried out if full money exceeds standard exemption Restrict.

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Occasionally the Tits group is considered a seventeenth non-rigorous uncomplicated group of Lie sort, or perhaps a twenty seventh sporadic team, which would produce a complete of forty check here five courses of finite straightforward groups.

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Beneath the presumptive earnings scheme, the taxpayer is allowed to presume the minimum revenue at the prescribed rate of the full turnover and is relieved to obtain the publications of accounts audited.

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