In the above mentioned situation, Mr Ram can opt for presumptive taxation If your tax is paid on fifty% of gross receipts. For this reason, Ram can prefer to spend tax under the presumptive plan of taxation underneath area 44ADA.
Indeed, an individual can assert benefit of Section 44AD and Portion 44ADA at the same time if he/she has revenue from both equally profession as well as enterprise.
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Section 44ADA is actually a special provision for calculating the taxable money for compact industry experts in specified conditions.
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