Any person carrying on qualified business enterprise or occupation less than Portion 44AD or 44AE or 44ADA and claims income reduce compared to the prescribed cash flow, is not allowed to take pleasure in the aid supplied for routine maintenance of textbooks of account and audit.
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Deduction of remuneration is not authorized In case the firms cash flow are taxed under the presumptive taxation portion 44AD or 44ADA.
Section 44ADA was introduced to increase the scheme of simplified presumptive taxation to specified gurus. Previously, the presumptive plan of tax was out there only to small companies.
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