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If your industry experts claim their income to become less than 50% in their gross total receipts and also whenever they exceed the the Restrict of gross receipt, then they cannot opt for presumptive taxation.

Written down price of property could be computed as though depreciation is and has usually been claimed over the belongings

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Additionally, you will be needed to pay out curiosity below Sections 234B and 234C if you do not pay progress tax with the fiscal year's fifteenth of March.

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The presumptive plan of taxation lessens the compliance load on tiny professions and facilitates relieve of carrying out company. Beneath the presumptive plan of taxation, profits/taxable cash flow is presumed at fifty% of your gross receipts.

Overall advance tax is usually paid by final installment of advance tax i.e., fifteen March of the calendar year, in the event of failure to do so, desire is leviable @ one% on shortfall as per Section 234C

Will I be permitted any deduction for virtually any expenditure incurred for investments and insurance policy quality underneath Section 80C and 80D, if I opt for presumptive taxation?

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Buyers — significantly eager to see some cash back again — are by themselves extra centered on DPIs, accurately on condition that cash in hand is really worth over an unrealised IRR in the bush.

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