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Area 44ADA supplies a simple means of taxation for tiny professionals. Area 44ADA offers a scheme of presumptive taxation for earnings and gains arising from professions described underneath Segment 44AA(1) in the Revenue Tax Act, 1961.
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Segment 44ADA is often a Distinctive provision for calculating the taxable earnings for compact industry experts in sure circumstances.
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In case of Segment 44AE, if taxpayer can be a partnership business, 44 cash income and desire compensated to associates is authorized as deduction from prescribed income earlier mentioned