44 AD

4300000×8%=344000-30000=314000

Agreed with Ashish Gangawani. Income will be Rs.314000/-

if the turnover is made in digital mode I.e other than cash then sales to the extent of digital sales will attract 6% instead of 8%

Assuming Sales Other than Cash mode income u/s 44AD will be 6% of turnover 43,00,000 X 6% = 2,58,000 Gross Total Income =2,58,000 Less: Deduction u/s 80C =30,000 Total Income =2,28,000 Assuming Sales in Cash income u/s 44AD will be 8% of turnover 43,00,000 X 8% = 3,44,000 Gross Total Income =3,44,000 Less: Deduction u/s 80C =30,000 Total Income =3,14,000