Income decrease and profit increase allowed sec 44ada person

it assessess income and profit declared details mentioned two years sec 44ada person
year:2021-22 gross receipts rs:12 lacs profit declared rs:6 lacs
year:22-23 gross receipts rs:11 lacs profit declared rs:7,70,000/-
question:
assessess income decrease and profit increase year:22-23 allowed in it act.
Replies (1)

Yes, allowed under presumptive assessment.

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