Invocation of Section 68 if Assessee Is Opting For Presumptive Taxation

CA.R.S.KALRA , Last updated: 13 September 2021  
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The basic edifice of presumptive scheme u/s 44AD is assessee would not be called to maintain books under the Act and get them audited if profit shown by the assessee is otherwise in accordance with the prescription of section 44AD of the Act. However,maintaining books of account is sine qua non for

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

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