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Individuals, HUFs or partnership firms to get suitable for opting for presumptive money u/s 44AD mustn't Possess a turnover of more than Rs two crore (Rs. 3 crore subject matter to the condition that ninety five% of the receipts should be by means of on the internet modes).
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Composed down price of property might be computed just as if depreciation is and has constantly been claimed within the belongings
Section 44AE – Regular books of account shall be maintained and audit shall be completed regardless of turnover or revenue.
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Presumptive taxation strategies to relieve little taxpayers are supplied beneath Segment 44AD, 44ADA and 44AE. While Portion 44ADA is for pros Segment 44AD and 44AE concerns smaller small business taxpayers. Allow us to comprehend them intimately.