Applicability of provisions of Sections 44AA, 44AB and 44AD when turnover is up to Rs. 1 crore

CA.R.S.KALRA , Last updated: 11 December 2020  
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Broadly speaking, provisions of Section 44AD of the Act are applicable to Resident Individual or HUF or Partnership Firm engaged in the business other than specified (excluded) business whose total turnover/ gross receipts are Rs.2 Crores or less. Such an assessee is given an option to file presumpt

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CA.R.S.KALRA
(C.A.)
Category Income Tax   Report

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