Consequently the taxpayer can choose for your presumptive taxation scheme beneath area 44ADA plus the taxable income chargeable is fifty% of the whole receipts. 

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Should your accounting software package generates, Receipts & Payment account, then it can be used for straightforward computation. If not 1 must manually develop exactly the same from books of accounts. 

Partnership corporations (Notice that confined legal responsibility partnerships are certainly not suitable to go with Part 44ADA)

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(a) combination of all quantities gained which includes sum obtained for product sales, turnover or gross receipts in the course of the prior 12 months, in cash, does not exceed five per cent with the explained amount of money; and

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Section 44ADA can be a Particular provision for calculating the taxable money for compact professionals in selected situation.

Right after picking presumptive taxation, Should your money goes outside of the set limit then You should Obtain your publications audited.

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