If all of the disorders specified over are fulfilled, but the financial gain declared is fewer than eight% then is Tax Audit required?
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one. Chartered Accountant has to say precise clause of Area 44AB in Variety 3CD , under which assessee is being audited. Precisely the same clause must be stated though generating UDIN.
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Presumptive taxation plan allows the taxpayers declare their taxable revenue in a prescribed price irrespective of genuine earnings/gains and subsequently relieves them from the load of keeping regular books of account and obtaining the same audited.
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The presumptive scheme of taxation decreases the compliance burden on little professions and facilitates ease of accomplishing business enterprise. Under the presumptive scheme of taxation, gains/taxable money is presumed at fifty% of the gross receipts.