Presumptive Taxation in case of Partnership Firms and Applicability of Section 69C

CA.R.S.KALRA , Last updated: 23 December 2020  
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1. Presumptive Taxation in case of Partnership firms Resident Partnership Firms are eligible to opt for presumptive taxation u/s 44AD or 44ADA or 44AE. Sec 44AD and 44AE were amended in 1997 w.e.f 01/04/1994 to allow remuneration and interest to partners (subject to conditions and limits specifi

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

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