Having said that, to provide reduction to tiny taxpayers within the wearisome position of preserving textbooks of account and acquiring them audited, cash flow tax legislation has released the strategy of presumptive taxation plan.

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Eligible experts incorporate interior decorators, engineers, professional medical practitioners, plus much more. Protecting books of accounts and auditing needs differ based on cash flow amounts. The plan permits uncomplicated tax calculation based upon gross receipts.

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Area 44ADA was introduced to extend the scheme of simplified presumptive taxation to specified industry experts. Earlier, the presumptive plan of tax was obtainable only to modest corporations. 

Presumptive taxation scheme relieves tiny taxpayers from preserving normal books of account and have them audited. Threshold boundaries beneath 44AD and 44ADA improved in Budget 2023.

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