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No, you won't be needed to take care of books of account as soon as you opt for presumptive taxation system.
Authorised agent usually means a one that represents A further individual for a cost ahead of a tribunal or any authority constituted beneath any regulation. It does not include things like an staff of the person so represented or a one who is carrying around the occupation of accountancy
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six% of total turnover or gross receipts of the tax year acquired by account payee cheque/lender draft, ECS via banking account on or right before because of day of submitting the return of income
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The Restrict is improved to INR seventy five lakhs if the entire total acquired in cash does not exceed 5 % of the entire gross receipts of this kind of previous 12 months.
Part 44AD – According to Area 44AD, in which a taxpayer opts for presumptive taxation scheme for virtually any of your money yr he is necessary to continue to choose for a similar for up coming 5 yrs. If he fails to do so, he won't be eligible to go with presumptive taxation scheme u/s 44AD for 5 a long time succeeding the year wherein he opts out. Additional, with respect to Those people 5 money many years the place taxpayer is ineligible to choose presumptive taxation plan u/s 44AD, regular publications of account should be preserved and audit shall be done if whole earnings exceeds standard exemption limit.
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A forty four-12 months-outdated male is charged with possessing legal home, concealing legal home and getting into into an arrangement to accumulate criminal home.
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In case of Portion 44AE, if taxpayer is usually a partnership organization, wage and interest compensated to companions is permitted as deduction from prescribed revenue above