Details, Fiction and 44 cash
Details, Fiction and 44 cash
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The prepared down price (WDV) of property for tax needs shall be calculated as from the depreciation has long been permitted each year. This WDV could be the value with the asset for tax functions inside of a circumstance exactly where the asset is marketed afterwards because of the assessee.
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In the above illustration, the overall receipt is underneath the revised/increased presumptive limit of Rs. 75 lakh and also the cash receipt is a lot less than five% of the entire receipts.
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Area 44AE – Regular books of account shall be taken care of and audit shall be completed irrespective of turnover or profits.
Presumptive taxation scheme relieves tiny taxpayers from maintaining normal books of account and acquire them audited. Threshold restrictions less than 44AD and 44ADA elevated in Funds 2023.