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If all of the problems specified earlier mentioned are fulfilled, even so the revenue declared is below eight% then is Tax Audit expected?

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Having said that, the amplified Restrict are going to be available only if the cash receipt does not exceed five% of the entire receipt on the organization or career as the situation might be. 

No, you won't be demanded to take care of books of account when you go with presumptive taxation procedure.

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Part 44AD – As per Portion 44AD, wherever a taxpayer opts for presumptive taxation plan for just about any on the monetary 12 months he is required to carry 44 cash on to opt for a similar for upcoming five a long time. If he fails to take action, he will not be suitable to choose presumptive taxation plan u/s 44AD for five several years succeeding the yr by which he opts out. Further more, with respect to These 5 economical a long time in which taxpayer is ineligible to go for presumptive taxation scheme u/s 44AD, regular books of account have to be managed and audit shall be conducted if complete income exceeds standard exemption Restrict.

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