Vertiginous development rates are hard to keep up in excess of extended intervals, which places industry IRRs underneath unavoidable stress.
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1. Chartered Accountant has to mention precise clause of Part 44AB in Variety 3CD , below which assessee is being audited. The identical clause must be stated though developing UDIN.
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In the above situation, Mr Ram can go for presumptive taxation Should the tax is compensated on 50% of gross receipts. For this reason, Ram can decide to pay back tax under the presumptive plan of taxation less than area 44ADA.
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No other deductions for enterprise charges that are usually authorized may be claimed eg. depreciation, lease, administrative charges and so on
The limit is amplified to INR seventy five lakhs if the full amount of money acquired in cash does not exceed 5 per cent of the overall gross receipts of this kind of previous 12 months.
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