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In the above mentioned scenario, Mr Ram can go for presumptive taxation In case the tax is compensated on fifty% of gross receipts. Therefore, Ram can prefer to fork out tax under the presumptive scheme of taxation beneath part 44ADA.
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Presumptive taxation under Sec 44ADA simplifies tax calculation for tiny gurus. Section 44ADA outlines policies and Rewards, with restrictions revised in Funds 2023.
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