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You will also be required to pay desire beneath Sections 234B and 234C If you don't pay progress tax by the fiscal year's 15th of March.
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In spite of opting for presumptive scheme under segment 44ADA, taxpayer can claim portion eighty tax preserving deductions and investments.
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Segment 44AD – As per Area 44AD, exactly where a taxpayer opts for presumptive taxation plan for just about any with the monetary 12 months he is needed to continue to choose for a similar for following 5 yrs. If he fails to take action, he won't be suitable to go for presumptive taxation plan u/s 44AD for five several click here years succeeding the year through which he opts out. Further, with regard to Those people 5 economic a long time in which taxpayer is ineligible to choose presumptive taxation scheme u/s 44AD, standard textbooks of account must be preserved and audit shall be carried out if complete revenue exceeds simple exemption limit.