44 cash - An Overview
44 cash - An Overview
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If your taxpayer are not able to go for a presumptive money plan for that five years, i.e. he hasn't complied with segment 44AD(four), and his complete profits exceeds the quantity not chargeable to tax, He's liable to keep up publications of accounts.
If a taxpayer adopts a presumptive tax plan, they is just not expected to maintain any publications of accounts beneath portion 44AD. They just really have to declare their presumptive revenue on The idea of six% or 8% (as applicable)of the total turnover or gross receipts of final 12 months
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Please Be aware that 5 several years shall be counted starting up the yr by which you initial file usual taxes (ITR-3) for these enterprise. The federal government is discouraging the taxpayers who misuse the scheme and continuously change their choices typically.
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The company or men and women gross receipts from the past yr really should not be over Rs 2 crore(Rs. 3 crore issue to your problem that ninety five% of the receipts have to be by on the web modes). Individuals or firms engaged within the organization of plying/selecting goods carriages are not able to undertake these provisions.