Nevertheless, to offer aid to tiny taxpayers with the tedious work of protecting books of account and receiving them audited, revenue tax law has released the principle of presumptive taxation scheme.
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Authorised representative indicates a person who signifies A different individual for any price ahead of a tribunal or any authority constituted below any regulation. It does not incorporate an worker of the individual so represented or a one who is carrying about the job of accountancy
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In the above mentioned situation, Mr Ram can go with presumptive taxation if the tax is paid on fifty% of gross receipts. As a result, Ram can prefer to spend tax underneath the presumptive plan of taxation below part 44ADA.
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