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If a taxpayer adopts a presumptive tax plan, they is just not required to keep up any guides of accounts beneath section 44AD. He or she just have to declare their presumptive cash flow on The idea of six% or 8% (as applicable)of the whole turnover or gross receipts of final calendar year

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Underneath the presumptive revenue plan, the taxpayer is allowed to presume the minimum amount profits for the prescribed level of the entire turnover and is also relieved to get the guides of accounts audited.

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