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Specialists mentioned while in the portion can pay tax on their own gross receipts below part 44ADA, and they are able to select this plan only if their complete cash flow won't exceed Rs.seventy five lakhs/fifty lakhs.
Section 44AE – Frequent guides of account shall be preserved and audit shall be performed irrespective of turnover or profits.
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The limit is greater to INR seventy five lakhs if the whole amount acquired in cash does not click here exceed 5 per cent of the full gross receipts of this kind of past year.
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