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If your taxpayer can not select a presumptive money plan for your 5 years, i.e. he hasn't complied with area 44AD(four), and his full profits exceeds the amount not chargeable to tax, He's liable to keep up books of accounts.
So if you choose for your presumptive scheme, carry on for five several years and if you want to opt-out, you’ll be barred from resuming Using the presumptive scheme for just a period of five many years.
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The government has introduced the presumptive taxation plan beneath segment 44AD to give reduction to compact taxpayers having business cash flow.
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Resident folks, HUFs and Partnership firms which have not claimed website exemptions beneath segment 10A/ 10AA / 10B/ 10BA (deductions of income derived within the export of articles or items)
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