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No, you will not be demanded to maintain books of account when you finally go with presumptive taxation technique.
Shows the number of hrs worked and the volume of hours of go away Utilized in Just about every category yr to this point.
Private fairness’s annualised IRR fell below 10 for every cent from the year to March 2024, says PitchBook. Which is significantly under the twenty five per cent the sector used to aim for, and even below a tough benchmark for the price of equity.
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Section 44AD – Regular textbooks of accounts are to become managed if profits exceeds The fundamental exemption limit and an audit shall be carried out if circumstances as per provisions of Portion 44AB are fulfilled.
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Presumptive taxation plan relieves tiny taxpayers from keeping typical books of account and have them audited. Threshold restrictions less than 44AD and 44ADA increased in Funds 2023.
Certainly. Should you owe greater than INR ten,000 in taxes to the fiscal calendar year, You need to pay progress tax. Instead of producing 4 payments in usual instances, you need to fork out progress tax on or just before March fifteenth if you have selected a presumptive taxation procedure beneath part 44AD or 44ADA.
The published down value (WDV) of assets for tax reasons shall be calculated as on the depreciation has long been permitted each year. This WDV can be the value of the asset for tax purposes in a very scenario exactly where the asset is marketed later via the assessee.