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Nevertheless, to supply reduction to tiny taxpayers from your monotonous career of preserving textbooks of account and obtaining them audited, earnings tax regulation has launched the strategy of presumptive taxation plan.
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What on earth is presumptive taxation? A presumptive taxation can be a procedure through which a authorities assumes a particular share of your turnover/gross receipts as your taxable profits irrespective of the expenditures incurred.
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As a result the taxpayer can opt for that presumptive taxation plan beneath portion 44ADA and also website the taxable profits chargeable is 50% of the entire receipts.
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