Section 44AD



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if a resident individual opts for 44AD in ay2018-19, then what happens if he is a non resident in AY 2019-20.

Will he be subject to tax audit?


Charles Thangam   26 July 2019

Charles Thangam

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Dear friend,

The presumptive taxation scheme of section 44AD can be adopted by following persons :

1) Resident Individual

2) Resident Hindu Undivided Family

3) Resident Partnership Firm (not Limited Liability Partnership Firm)

In other words, the scheme cannot be adopted by a non-resident and by any person other than an individual, a HUF or a partnership firm (not Limited Liability Partnership Firm).

Further, this Scheme cannot be adopted by a person who has made any claim towards deductions under section 10A/10AA/10B/10BAor under  sections 80HH to ​80RRB in the relevant year. ​

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