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Section 44AD – According to Part 44AD, in which a taxpayer opts for presumptive taxation plan for almost any on the economical 12 months he is required to continue to opt for a similar for future five decades. If he fails to take action, he will not be suitable to go for presumptive taxation scheme u/s 44AD for five years succeeding the yr through which he opts out. Further, with regard to People 5 economic a long time where by taxpayer is ineligible to choose presumptive taxation plan u/s 44AD, normal books of account have to be taken care of and audit shall be done if total profits exceeds fundamental exemption Restrict.
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Composed down value of assets can be computed just as if depreciation is and it has often been claimed around the property
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