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Right here, we could Examine his taxable income under regular provisions plus the presumptive plan as underneath:

Authorised agent indicates a one that signifies One more man or woman for just a fee in advance of a tribunal or any authority constituted below any regulation. It does not include things like an staff of the individual so represented or a one that is carrying around the job of accountancy

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After choosing presumptive taxation, if your cash flow goes beyond the established Restrict then You must Get the books audited.

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The 44 cash presumptive plan of taxation minimizes the compliance burden on tiny professions and facilitates simplicity of carrying out organization. Beneath the presumptive scheme of taxation, earnings/taxable revenue is presumed at 50% in the gross receipts.

The freelancer is, for that reason not able to post any extra price promises. Even so, she or he remains to be suitable to deduct Chapter VI-A fees for things such as mediclaim premiums and LIC subscriptions.

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