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Part 44AD – Regular books of accounts are to get managed if income exceeds The essential exemption limit and an audit shall be carried out if problems According to provisions of Area 44AB are fulfilled.
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Displays the amount of hours worked and the amount of hrs of depart Utilized in Just about every classification calendar year up to now.
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Section 44AD – As per Segment 44AD, wherever a taxpayer opts for presumptive taxation plan for any from the fiscal 12 months he is required to carry on to opt for a similar for next five yrs. If he fails to do so, he won't be qualified to select more info presumptive taxation plan u/s 44AD for five several years succeeding the year where he opts out. Further, with regard to People 5 economical a long time where by taxpayer is ineligible to opt for presumptive taxation scheme u/s 44AD, frequent guides of account should be taken care of and audit shall be carried out if whole revenue exceeds simple exemption limit.
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