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Section 44ADA delivers a simple approach to taxation for smaller industry experts. Area 44ADA provides a scheme of presumptive taxation for earnings and gains arising from professions described under Part 44AA(1) of the Profits Tax Act, 1961.
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Therefore the taxpayer can choose with the presumptive taxation scheme under section 44ADA and also the taxable money chargeable is fifty% of the whole receipts.
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