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Segment 44ADA gives a simple method of taxation for compact gurus. Area 44ADA offers a plan of presumptive taxation for revenue and gains arising from professions described beneath Section 44AA(one) on the Earnings Tax Act, 1961.

Full progress tax might be paid by very last installment of progress tax i.e., fifteen March of a calendar year, in the event of failure to take action, fascination is leviable @ 1% on shortfall According to Portion 234C

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Deduction of remuneration just isn't authorized If your companies income are taxed underneath the presumptive taxation area 44AD or 44ADA.

No concession in payment of advance tax. Identical shall be compensated in four installments as per standard progress tax provisions

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In case of Area 44AE, if taxpayer is often a partnership business, income and desire compensated to companions is permitted as deduction from prescribed cash flow earlier mentioned