Senior citizen - advance tax

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For AY 2016-17, if a senior citizen having salary income and other source income along with a 44AD Business Income, then what is the applicability of advance tax to him?? Please provide relevant reference.
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For A.Y.2016 - 17 an assessee opting for Section 44 AD was exempted from payment of advance tax for such income.Refer the below link

https://www.teachoo.com/322/97/Who-is-not-liable-to-pay-Advance-Tax/category/Basics-of-Advance-Tax/

Note: The following answer is relevant only upto AY 2016-17..

 

1. In case of senior citizen, Income other than from PGBP, shall not be subject to Advance Tax due to the following provision:

The provisions of Advance Tax [ie., section 207(1)] shall not apply to an individual resident in India, who—

(a) does not have any income chargeable under the head "Profits and gains of business or profession (PGBP)"; and

(b) is of the age of sixty years or more at any time during the previous year.]

2. In case of senior citizen, Income subject to presumptive taxation u/s 44AD shall not be subject to Advance tax due to foll. reason:

As per section 44AD(4), the provisions of Chapter XVII-C (Advance Tax) shall not apply to an eligible assessee in so far as they relate to the eligible business.

 

Hence reading above 2 provisions together; in your case, no advance tax shall be payable.

Thank You!!!!


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