Section 44AD: Provisions for computing profits and gains of business on presumptive basis

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(1) Introduction: To reduce the tax burden and to provide relief from tedious work to small tax assesses, the government of India has incorporated a scheme of presumptive taxation. Businesses adopting the presumptive taxation scheme are not required to maintain regular books of account. They can
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CA Santhosh Gupta Kethepalli

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Chartered Accountant

Chartered Accountant, C.S (Professional), B.Com

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