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Area 44AD – Frequent publications of accounts are being maintained if profits exceeds The essential exemption limit and an audit shall be carried out if disorders as per provisions of Portion 44AB are fulfilled.
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An assessee is liable to pay their advance tax in a single installment on or ahead of the 15th of March of every economic calendar year if he / she opts for presumptive taxation less than Section 44AD. For virtually any default in paying the progress tax , the assessee will likely be charged interest Area 234C.
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The biweekly Assertion of Earnings and Go away 44 cash provides a breakdown of the employee's gross fork out and biweekly deductions with the fork out period and cumulative quantities for that tax year. Furthermore, it offers the person's YTD year-to-date depart position with the go away yr and cumulative retirement deductions.
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However, to supply relief to tiny taxpayers with the wearisome work of keeping books of account and receiving them audited, profits tax legislation has introduced the idea of presumptive taxation scheme.