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Typically, anyone carrying on organization or occupation maintains publications of accounts and prepares a balance sheet in addition to a financial gain or decline account to understand the fiscal place of his organization or job for just a financial 12 months.
Penned down worth of property may be computed as if depreciation is and it has generally been claimed around the property
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Consequently the taxpayer can choose for that presumptive taxation scheme beneath portion 44ADA plus the taxable income chargeable is fifty% of the full receipts.
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In spite of choosing presumptive scheme less than part 44ADA, taxpayer can claim section 80 tax saving deductions and investments.
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Area 44AE – Frequent textbooks of account shall be taken care of and audit shall be performed irrespective of turnover or income.
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