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six% of total turnover or gross receipts of the tax yr received by account payee cheque/bank draft, ECS by means of banking account on or before thanks day of submitting the return of revenue

In case the professionals claim their cash flow to generally be under fifty% of their gross overall receipts as well as should they exceed the the limit of gross receipt, then they cannot go with presumptive taxation.

Right after choosing presumptive taxation, In case your revenue goes outside of the set limit then You should Obtain your publications audited.

Advanced A.I. engineering formulated completely by vLex editorially enriches lawful data to really make it accessible, with fast translation into fourteen languages for Improved discoverability and comparative research.

Private fairness’s annualised IRR fell down below 10 for each cent while in the 12 months to March 2024, claims PitchBook. That may be considerably below the 25 for every cent the field utilized to purpose for, and even below a rough benchmark for the expense of fairness.

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Deduction of remuneration will not be allowed Should the firms profits are taxed under the presumptive taxation portion 44AD or 44ADA.

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