About 44 cash
About 44 cash
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The penned down worth (WDV) of belongings for tax needs shall be calculated as of the depreciation is permitted annually. This WDV could be the value from the asset for tax applications within a situation where the asset is sold afterwards via the assessee.
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e. five% of mixture of every one of the quantities obtained coupled with Highest Cash Payment limit i.e. five% of aggregate of all of the payments through the year. Thus, assessee has to produce specified calculations for examining the applicability of Tax Audit.
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All deductions for business expenditures are considered to happen to be allowed. After revenue are taxed at fifty% on the gross receipts, the harmony of 50% is deemed to generally be allowed in the direction of all the enterprise charges of the get more info assessee.
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No other deductions for organization expenditures that usually are permitted is often claimed eg. depreciation, rent, administrative expenditures and so forth
If an assessee satisfies any of the subsequent standards, then they have to sustain publications of accounts and have accounts audited under area 44AB:
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Human being carrying on business enterprise acquiring his total income will not exceed Rupee five crore inside the past calendar year