44 cash Fundamentals Explained
44 cash Fundamentals Explained
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In case of Section 44AE, if taxpayer is actually a partnership agency, salary and fascination paid to companions is authorized as deduction from prescribed money higher than
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In the above mentioned illustration, the full receipt is beneath the revised/increased presumptive limit of Rs. 75 lakh along with the cash receipt is lower than five% of the whole receipts.
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For this reason the taxpayer can choose for the presumptive taxation scheme less than segment 44ADA and also the taxable cash flow chargeable is 50% of the entire receipts.
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