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Recently last dates for e-filing of form 15G / 15H have been notified. Some basics are discussed here in that regard.
Maintenance of accounts: [section 44AA and rule 6F] In case of specified professions [Gross receipts exceeds Rs.150000…] : the followings books of accounts shall be maintained by a person carrying on the specified profession:-
3.1 Deductions in respect of profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. [Section 80-IA]3.1.1 Applicability: where GTI includes any profits and gains derived from eligible business.
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
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