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Deduction of remuneration isn't permitted Should the firms cash flow are taxed underneath the presumptive taxation area 44AD or 44ADA.
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Area 44AD – As per Portion 44AD, in which a taxpayer opts for presumptive taxation scheme for virtually any with the financial yr he is needed to carry on to opt for a similar for next five years. If he fails to take action, he won't be qualified to choose presumptive taxation scheme u/s 44AD for five years succeeding the year by which he opts out. More, with respect to People 5 fiscal decades where taxpayer is ineligible to select presumptive taxation scheme u/s 44AD, typical guides 44 cash of account have to be taken care of and audit shall be executed if overall profits exceeds simple exemption limit.
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Yes, it is possible to decide both Part 44AD and Portion 44ADA collectively, When you have cash flow from business along with specified industry experts.
If an assessee meets any of the next conditions, then they have to maintain textbooks of accounts and acquire accounts audited below section 44AB:
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