what is section 44ada

what is section 44ada Section 44ADA provides a scheme for professionals with gross receipts up to Rs 50 lakhs to declare 50 of their gross receipts as taxable income For example if a

Section 44ADA is inserted after section 44AD of Income TAx Act 1961 with effect from financial year 2016 17 and provides Special provision for computing profits and gains of Section 44ADA of Income Tax Act is a presumptive tax scheme for professionals Know more about its objectives eligibility rates benefits and exemptions

what is section 44ada

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what is section 44ada
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To opt for Presumptive Taxation Scheme under Section 44ADA of Income Tax Act the following two conditions should be satisfied The gross receipts of the profession In this article we aim to cover all the key aspects of Section 44ADA including an overview of the section its impact on the broader public eligibility criteria and computation

1 What is Section 44ADA of the Income Tax Act Answer Section 44ADA is a provision in the Income Tax Act that offers a presumptive taxation scheme for certain professionals simplifying the calculation of their To give relief to small taxpayers from the tedious job of maintenance of books of account and from getting the accounts audited the Income tax Act has framed three

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Explore the list of professionals specified under Section 44AA 1 and understand the eligibility criteria for Section 44ADA Get insights into the books of accounts required for Specified and Unspecified professionals and Section 44ADA incorporates a special provision for computation of income and gains of small professions In brief section 44ADA was brought on the statute book to include certain

If you opt for presumptive taxation under Section 44AD your net income is considered as 8 of your turnover and you will pay tax on that income If your receipts are in The presumptive taxation scheme has been framed to give relief to small taxpayers from the tedious job of maintenance of books of account u s 44AA and getting the

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what is section 44ada - To opt for Presumptive Taxation Scheme under Section 44ADA of Income Tax Act the following two conditions should be satisfied The gross receipts of the profession