Presumptive taxation plan relieves modest taxpayers from sustaining common textbooks of account and obtain them audited. Threshold boundaries less than 44AD and 44ADA improved in Price range 2023.
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Overall advance tax could be paid by very last installment of progress tax i.e., 15 March of a calendar year, in case of failure to take action, desire is leviable @ one% on shortfall as per Area 234C
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