As a result the taxpayer can decide for that presumptive taxation plan below section 44ADA plus the taxable money chargeable is 50% of the whole receipts.
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6% of full turnover or gross receipts of the tax 12 months been given by account payee cheque/lender draft, ECS by means of banking account on or prior to thanks date of filing the return of income
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Deduction of remuneration just isn't permitted If your firms income are taxed underneath the presumptive taxation section 44AD or 44ADA.
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Presumptive taxation scheme relieves small taxpayers from maintaining regular guides of account and have them audited. Threshold boundaries beneath 44AD and 44ADA improved in Price range 2023.