Both measures of efficiency are dinged because of the short-term freeze in personal equity exits. IPO markets that slam shut on the merest ruffle and induce-shy corporate purchasers suggests it's difficult to provide portfolio organizations.
No, you will not be necessary to keep up textbooks of account once you go with presumptive taxation procedure.
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Area 44AD – Common guides of accounts are to be taken care of if income exceeds The fundamental exemption Restrict and an audit shall be performed if circumstances According to provisions of Section 44AB are fulfilled.
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Partnership companies (note that minimal liability partnerships are certainly not suitable to go with Portion 44ADA)
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No other deductions for company charges that usually are permitted could be claimed eg. depreciation, lease, administrative costs etc
Presumptive taxation scheme relieves tiny taxpayers from retaining normal guides of account and acquire them audited. Threshold boundaries under 44AD and 44ADA improved in Budget 2023.
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Around the experience of it, shifting target toward distributions to paid-in cash over inside charges of return is bewildering presented how badly the marketplace is executing on both of those.
Full progress tax may be paid out by very last installment of progress tax i.e., 15 March of the year, in the event of failure to do so, interest is leviable @ 1% on shortfall According to Section 234C