If an assessee meets any of the next conditions, then they have to retain textbooks of accounts and acquire accounts audited underneath part 44AB:
You should Be aware each individual effort has actually been designed to make certain the enclosed data is exact; nevertheless, while in the occasion of the error, the profitable figures and prize amounts within the official records from the Ga Lottery Corporation shall be managing.
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Section 44ADA is often a Particular provision for calculating the taxable income for little professionals in selected situations.
Overall advance tax might be paid by previous installment of progress tax i.e., fifteen March of a calendar year, in case of failure to do so, curiosity is leviable @ 1% on shortfall as per Portion 234C
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Presumptive taxation underneath Sec 44ADA simplifies tax calculation for tiny specialists. Section 44ADA outlines guidelines and Added benefits, with limitations revised in Price range 2023.
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