Portion 44ADA is a Particular provision for calculating the taxable money for compact pros in specific circumstances.
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In the above mentioned case, Mr Ram can choose presumptive taxation When the tax is compensated on fifty% of gross receipts. Hence, Ram can opt to shell out tax beneath the presumptive plan of taxation underneath portion 44ADA.
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Entire advance tax could be paid by past installment of advance tax i.e., fifteen March of a yr, in the event of failure to take action, fascination is leviable @ one% on shortfall According to Segment 234C
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