No concession in payment of progress tax. Same shall be compensated in 4 installments According to typical advance tax provisions
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The limit is elevated to INR seventy five lakhs if the entire total received in cash won't exceed 5 % of the full gross receipts of these types of past yr.
Portion 44AE – Regular textbooks of account shall be preserved and audit shall be performed no matter turnover or profits.
In accordance with Portion 44ADA, a freelancer who has picked the Presumptive Plan is needed to declare fifty% in their gross revenue as earnings. It is actually feasible to report profit as being a predetermined proportion of receipts without maintaining any accounting information.
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Whole progress tax could be paid by very last installment of advance tax i.e., 15 March of a calendar year, in case of failure to do so, curiosity is leviable @ 1% on shortfall According to Section 234C
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Area 44AD – Frequent books of accounts are to generally be maintained if cash flow exceeds the basic exemption Restrict and an audit shall be carried out if circumstances as per provisions of Part 44AB are fulfilled.
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